Massachusetts modifies the taxation of prepaid calling arrangements

In Massachusetts, the sale of “prepaid calling arrangements” should now be taxed at the point of use rather than the point of sale. Amendments were made to House Bill 1320 which altered the definition of “sale at retail” and created a new definition for “prepaid calling arrangements”. (Ch.469(H.B.1320), Laws 2002, effective April 1, 2003)

Posted on February 15, 2003