Chris Flanagan and Karl Fryzel, Boston-based partners in Edwards Wildman
's Tax department, discussed a new Massachusetts sales tax on computer system design services in Sales and Use Tax Monitor
. In the article, "New Tax on Tech Services Raises Questions, Hackles in Mass.," Flanagan said that determining which specific services are taxable is "one of those fine line drawing exercises." Added Fryzel, "It's a reflection of the fact that they [the Massachusetts Revenue Department] know this is a very difficult and controversial tax. They're trying to get out a little ahead of the curve and show that it can be administered, that they are capable of giving guidance."