I make my living as a software contractor in MA. The problem with this law is that it's vague, contradictory, subjective and confusing. It taxes certain activities and not others but the definitions of those activities are totally subjective.
Recently I wrote an Android app for a client. Android does not have a native ImageView class that supports pinch-zoom, so I used an open-source one. While the rest of the code that I wrote is nontaxable, some of the work of integrating and using the open-source class is taxable under the law, but which parts are a matter of opinion.
A retailer who sells a computer monitor charges a straight 6.25% tax on the whole thing. Under this new law it would be like if he had to calculate the tax based on details of what was inside the monitor - this wiring harness is taxable, that chip isn't, this connector is taxable, that jumper isn't. It's insane.
A software engineer should be an expert in Java, C#, HTML5, SQL, etc. But now we have to be accountants and tax lawyers? And it's not like we can even go to accountants and tax lawyers for advice - they have no clue about the arcane and esoteric details of software engineering.