In Massachusetts, most services are not subject to sales tax. However, there are a few exceptions, including telecommunications services, installation services sold with tangible personal property, and certain software-related services.
If you're a full-year resident with an annual Massachusetts gross income of more than $8,000, you must file a Massachusetts tax return.
Services in Massachusetts are generally not taxable. However — if the service you provide includes creating or manufacturing a product, you may have to deal with the sales tax on products. Tangible personal property is taxable in Massachusetts, with a few exceptions.
A Massachusetts independent contractor agreement is a legal document that establishes a relationship between a contractor and the entity/individual that hired them. A contractor agreement covers licenses, taxes, workers' compensation, insurance, termination, no-partnership, and other matters.
Contractors and subcontractors Contractors in this situation are considered to be acting as retailers of tangible personal property, and they must collect sales tax from their clients on these items.
In Massachusetts, most services are not subject to sales tax. However, there are a few exceptions, including telecommunications services, installation services sold with tangible personal property, and certain software-related services.