A corporation in Massachusetts which sold multi-product services and separately stated each service on the invoice, including a $5 discount, was eligible to apply for an abatement of overpaid sales taxes collected and remitted. These product services included taxable telecommunication services, as well as Internet access and cable television services. In a Letter Ruling, provided by the Massachusetts Department of Revenue, it’s stated that “to the extent that the Corporation implemented its multi-product discount program, but charged, collected and remitted tax on taxable telecommunication services sold in Massachusetts without reducing the sales tax in accordance with the applicable discount, the Corporation may apply for an abatement by filing form CA-6 for periods within the time limitations.” It is also noted that before any refund is made, the Commissioner must be sure that the Corporation has satisfactorily repaid or credited its customers the amounts which are being claimed. (Letter Ruling 04-1, Massachusetts Department of Revenue, May 7, 2004)