There is a FAQ here: http://www.mass.gov/dor/docs/dor/law-changes/faqss-computer-software-2013.pdf http://www.mass.gov/dor/docs/dor/law-changes/faqss-computer

There is a FAQ here: http://www.mass.gov/dor/docs/dor/law-changes/faqss-computer-software-2013.pdf http://www.mass.gov/dor/docs/dor/law-changes/faqss-computer-... Per question 23, it appears that adding a computer to a LAN is an example of a taxable service.