Searching Content indexed under Sales Taxes: VAT, GST by Michael Jacobs ordered by Published Date Descending.
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Massachusetts Multiple Points Of Use Sourcing Update - A Surprise Reversal By The Appellate Tax Board
Almost two years ago, we reported on a decision by the Massachusetts Appellate Tax Board ("ATB") in several appeals involving the sourcing of software purchases
United States
22 May 2019
Massachusetts ‘Cookie' Nexus Regulation Challenged . . . In Virginia Circuit Court
On October 24, Crutchfield Corporation filed a declaratory judgment action challenging the Massachusetts Department of Revenue's "cookie" nexus regulation.
United States
31 Oct 2017
Massachusetts To Move Forward With New "Cookie" Nexus Regulation Effective October 1
The Department accepted written comments to the proposed regulation, and held a public hearing August 24.
United States
28 Sep 2017
SJC Holds that Drop-Shipper has Burden of Proving Sales Were Not Subject to Sales Tax; Is Liable for Tax
In D & H Distributing Company v. Commissioner, the Supreme Judicial Court ("SJC") considered whether the taxpayer, a distributor located outside of Massachusetts, bore the burden of proving that a drop shipment to a Massachusetts customer was a "sale at retail" upon which the distributor had an obligation to collect Massachusetts sales or use tax.
United States
29 Aug 2017
Massachusetts State Tax Developments
Welcome to the latest Reed Smith update on recent developments in Massachusetts state tax.
United States
23 Aug 2017
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On "Internet Vendors" Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors" to collect...
United States
21 Aug 2017
Massachusetts Issues Proposed Regulation Imposing Sales Or Use Tax Obligations On ‘Internet Vendors' Beginning October 1
On July 28, the Massachusetts Department of Revenue (the "Department") issued Proposed Regulation 830 CMR 64H.1.7 (the "proposed regulation") that, if adopted, would require "internet vendors"...
United States
1 Aug 2017
Massachusetts Appellate Tax Board Denies Multiple Points Of Use Sales Tax Refund Claims
The Massachusetts Appellate Tax Board ("ATB") has issued an order denying three sales tax refund claims involving multiple points of use ("MPU") sourcing. In each case, vendors had filed refund claims...
United States
24 Jul 2017
Governor Baker Releases Proposed FY 2018 Budget Including Extending Sales Tax Collection to Online Retailers and Expanding Room Occupancy Tax to Short-Term Rentals
On January 25, 2017, Governor Charlie Baker released his proposals for the Commonwealth's fiscal year 2018 budget.
United States
15 Feb 2017
Supreme Court of Ohio Sustains Factor-Presence Nexus for Some, But Opens Door for Apportionment of CAT Receipts for All
Today, the Supreme Court of Ohio upheld the Ohio Commercial Activity Tax's ("CAT") $500,000 factor-presence nexus test in the face of a Commerce Clause challenge. Specifically, in Crutchfield Corp. v. Testa, the court held that the Commerce Clause does not impose a physical-presence requirement for gross-receipts taxes, like the CAT.
United States
19 Nov 2016
Pennsylvania Enacts Tax Bill As Part Of Budget Package
Pennsylvania has enacted tax law changes projected to generate $752M in new revenue.
United States
18 Jul 2016
Massachusetts Court Issues 'True Debt' Decision
Yesterday, June 8, the Massachusetts Appeals Court once again denied a taxpayer's claimed deductions from the income and net worth tax base of the corporate excise tax.
United States
10 Jun 2016
Massachusetts Net Worth "True Debt" Litigation Moves Forward—Oral Argument Held, Awaiting Decision
With oral argument and briefing complete, the Massachusetts Department of Revenue's authority to increase the net worth component of a taxpayer's corporate excise using its "true debt" analysis is under review by the Appeals Court in National Grid Holdings, Inc. et. al. v. Commissioner.
United States
4 Mar 2016
Supreme Judicial Court Rules Against Taxpayer In Regency Transportation
The SJC, disagreed, and ruled that Massachusetts's imposition of use tax was fairly apportioned, being both internally and externally consistent.
United States
13 Jan 2016
Supreme Judicial Court Hears Oral Argument In Regency
Today, the Massachusetts Supreme Judicial Court ("SJC") heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue's assessment of use tax...
United States
6 Nov 2015
Massachusetts Denies 'True Debt' Treatment For Cash Management Obligations
Importantly, the ATB's decision to uphold the assessment for purposes of the non-income measure of the corporate excise means that the "true debt" issue continues to be relevant for companies with cash management systems...
United States
9 Sep 2015
Trucking Company Appeals ATB Decision Upholding Use Tax Assessment On Trucks Used In Interstate Commerce
In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board.
United States
6 May 2015
Maryland Tax Amnesty And Other Highlights From The 2015 Maryland Legislative Session
Last week, the Maryland General Assembly wrapped up its 2015 legislative session.
United States
27 Apr 2015
Are eFax Services Taxable Telecommunications Services In Massachusetts?
While Massachusetts' expansion of its sales tax to include computer-related services was repealed within three months of its enactment, the Massachusetts Department of Revenue continues to take a close look at sales treated as non-taxable services by vendors, ..
United States
21 Apr 2015
Massachusetts Tax Developments - 6 March 2015
In this update, we'll look at the most recent developments in Massachusetts corporate tax, sales and use tax, and tax administration; and discuss some hot topics for 2015.
United States
10 Mar 2015
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