I bet the guys over at the support group will have a lot to say about it.
Honestly I've just counted myself as lucky that most of the "consulting" development we do here in Ohio and in DC is not taxed.
I'm willing to bet that MA developers affected by this will just pass the tax on to their customers.
Yes, I do have some thoughts. It is pretty clear that some of the things consultants generally do will be taxable, and if you do it for a non-profit company, you still have to file all the paperwork without actually remitting any money, which is practically no savings at all.
I sent a brife note off to the Mass. Dept. of Revinue (DOR), and they sent back a link to a PDF with and ongoing FAQ about the new tax on 'computer software services' http://www.mass.gov/dor/docs/dor/law-changes/faqss-computer-software-2013.pdf
It's worth a read....
-- Drew Tenenholz