In the state of Massachusetts, there's apparently a new software tax for all software developed, upgraded, or customized (yes, Wordpress) by a third party (out or in state) for any business in Massachusetts, as well as a tax for any business that doesn't do ALL of their own IT work. (Does this mean AWS qualifies? Who knows??)
Here's the law:
“... computer software, including prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. Where a person modifies or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such person's modifications or enhancements. …”
Read more here: http://www.fastcolabs.com/3015446/why-were-so-frustrated-about-the-massachusetts-software-tax
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