Effective April 1, 2006, Massachusetts will treat the sale of prewritten computer software, however delivered, as a taxable sale of tangible personal property, including transfers of software (including licenses, leases, and upgrades) through electronic, telephonic, or other comparable methods. Custom software will remain a nontaxable personal service. Customers intending to employ the prewritten software at multiple locations must fill out a Multiple Points of Use (MPU) Exemption Certificate. The legislation also permits the development and sale of prewritten software to be treated as a manufacturing activity for excise tax purposes. (2005 MA H 4169; TIR 05-15)