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Updating customer database letter

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The sale of canned software by the Company to its customers on a tangible medium is a taxable sale. The Company is considered the user of the canned software it develops and transfers to its customers on a tangible medium without charge.

The sales price of canned software on which tax is due is the separately stated price of the software.4. A complementary five percent use tax is imposed on tangible personal property and telecommunications services purchased for storage, use, or other consumption within the Commonwealth. It must pay a use tax on the cost of the computer disks it uses.

To communicate with you online, the government must have access to your correct mobile phone number and e-mail address.

This information is now being collected in a national contact register for central and local government.

You also ask whether sales of software to support the information service are taxable sales. Facts The following is your representation of the facts upon which we base this letter ruling.

The Company is a World Wide Web based business that provides researched information to customers through the Internet.

A well-designed database makes it much easier to find, analyse and use the information you have.

With a complete database of your customers' purchase information, you'll get the full picture.

Whether the provision without charge of canned software that is used to access the Company's database to its customers is a taxable sale. The transmission of software and of periodic updates of information by the Company to its customers through the Internet is not a taxable sale or service.3. A "sale" includes any transfer of title or possession, or both, of tangible personal property and of taxable telecommunications services. Because the transfer of tangible property is not a taxable sale in this case, the Company is considered to be the consumer of the software and is liable for a use tax thereon if no sales tax has been paid. Database access services and sales of information or software over the Internet are not taxable sales or services.

The sale of canned software by the Company to its customers through the Internet is not a taxable sale. The sales of canned software on a tangible medium are taxable, and the sales price subject to tax is the separately stated price of the software.

The Company itself develops the rest of the software suite. The definition formerly excluded Internet access services, electronic mail services, electronic bulletin board services, web hosting services or similar on-line computer services. Despite the change in statutory definition, federal law prohibits Massachusetts from imposing a tax on Internet access and electronic commerce for a three-year period beginning October 21, 1998. Generally, charges for access by telephone or other means to databases stored in computer equipment not on the premises of the customer are not taxable. Charges for the Company's database access service are therefore not a taxable sale.

The Company separately states charges for the portion of the software suite that is manufactured by the other corporation and enhanced by the Company, and collects a sales tax on that price. Charges for transmitting computer software or reports of any type by telephone lines, microwaves, or other electronic modes of transmission are not taxable, unless the Company transfers an otherwise taxable storage medium imprinted with the programs or reports as part of the same transaction. The Company's transmission of computer software and of reports of information to its customers through the Internet, when unaccompanied by a medium imprinted with the programs or reports, is therefore not a taxable sale.