3.504 -Nontaxation of Internet Access and Related Services

Item DescriptionFY2011 FY2012 FY2013
3.504 Nontaxation of Internet Access and Related Services
Internet access services, electronic mail services, electronic bulletin board services, web hosting services or similar on-line computer services are not subject to the sales and use tax.

Origin:  M.G.L. c. 64H S. 1
Estimate:  $147.2
145.5 142.8 147.2

Key:

ORIGIN  
M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.