Sin taxes: Tobacco, Alcohol, Fuel... and Software?

Maybe a better contender for the opposite of development in the US will be Massachusetts (WalterRussellMead via Instapundit), though California (theHill) and Connecticut can't be far behind. In their infinite wisdom this is a new tax on the books in Massachusetts - already on the books - which means the Massachusetts legislature voted to pass this (FastCompany):

If you buy or sell software or computer services that are used by anyone in Massachusetts, your life just got a lot harder. The State of Massachusetts has recently increased taxes on gas, cigarettes... and software. This tax applies to all “computer software, including pre-written upgrades, which is not designed and developed by the author.”

There won't be anything "unintended" about the consequences of this remarkable tax which only go to show the insatiable greed and stupidity of legislators in Massachusetts. More at HN.