This was due to a procedural defect — they didn't use the appropriate notice and comment process — so it doesn't mean that Massachusetts tax is dead for good. However, the article notes that the Internet Tax Freedom Act may preclude local internet taxes like this one.
I'd expect MA to try again, and for companies to push back strongly during the comment period and continue challenging on substantive grounds.
I'd expect MA to try again, and for companies to push back strongly during the comment period and continue challenging on substantive grounds.