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To be honest, I don't see this legislation as targeting high-tech workers. We're incidental victims of this. I think that the real targets are companies which engage in sketchy and abusive hiring practices. For example: classifying minimum wage, part time data entry clerks as an independent contractors so as to avoid paying into the Commonwealth's unemployment fund. MA has a HUGE pool of minimum wage "computer workers" who find work through temporary staffing agencies. It's these agencies and the companies that hire through them that are the real targets of this legislation. That's why it's a tax on services rendered. The broad phrasing is there to give the DOR the authority to prevent such companies from weaseling out of paying. That's why it's a tax on the services provided. That's my two pennies worth, enough to pay the ferryman but you're on your own if you want Starbucks. -- Rich P.
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