Quarterly News
May | 2023
E.J. Callahan & Associates Updates
Welcome to the Team
Meet our interns who have been hard at work at EJC this tax season! We enjoy having you on the team and appreciate your dedication and commitment to helping our clients!
Dakota Handly is a senior at Bentley University, pursuing a Bachelor of Science Degree in Accounting.

Leah El-Hachem is a senior at Merrimack College, pursuing a Bachelor of Science Degree in Accounting.

Ryan Cartwright is a senior at Bentley University, pursing a Bachelor of Science Degree in Finance.

Donovan Cheok is a graduate student at UMass Amherst, pursuing a Masters of Science Degree in Accounting.

Michael Gates is a sophomore at UMass Boston, pursuing a Bachelor of Science Degree in Accounting.
Is it Time for a Sales & Use Tax Check Up?
By: Jeff Rogers, CPA, MST | Tax Director, E.J. Callahan & Associates
If any of the following scenarios apply to your business, you may have a requirement that differs from the general contractor rule as it pertains to sales & use tax:
  • Materials and supplies are purchased out of state (including over the internet) and used in a construction project (or at the home office) in Massachusetts
  • You have projects in which you merely install a complete unit of standard equipment without any significant fabrication
  • You have projects in which you significantly fabricate but do not install into real property
  • You employ out of state contractors on projects in the state of Massachusetts
  • You perform contracts for organizations or on projects that are exempt from sales tax.
ABC’s March Construction Backlog Indicator Down to Lowest Level Since August 2022

ABC produces the Construction Backlog Indicator, the only economic indicator that reflects the amount of work that will be performed by commercial and industrial construction contractors in the months ahead, and the Construction Confidence Index, a diffusion index that signals construction contractors’ expectations for sales, profit margins and staffing levels.