Massachusetts Software Tax Rules Draw Worries Over Burden

Massachusetts has moved to change sales tax rules on purchases of software used across multiple states, weighing a long-simmering draft rule that has drawn criticism from tech companies, banks and large businesses.

The draft rule is among the latest twists in how states seek tax dollars from digital products as businesses depend more on technology and increasingly allow employees to work remotely across the country. And it’s cast a light on how states approach multiple points of use, a sales tax idea that allows buyers to allocate software sales tax liability based on where those products are actually used.

The ...