State tax filing

Would you please be more specific, and reference the Massachusetts tax law that requires sales tax on an e-file fee? Because, according to  https://www.mass.gov/guides/sales-and-use-tax#-tax-exempt-items-&-sales-

"Professional services such as accounting ..." are tax exempt in Massachusetts. I've been under the assumption that the e-file fee met the definition of a professional service, and not a product, and therefore should be tax exempt.  Further, why has TurboTax NOT collected the tax in past years, but is now?

 

BTW, I'm already aware that printing and mailing is a way to avoid the fee, however since I've already e-filed (and paid the e-file fee) your point is moot, and does not address my original question