Author Archives: Yechiel Robinson

IRS Deductions for State and Local Taxes and Charitable Donations: Recent Guidance

The Internal Revenue Service (IRS) advised taxpayers this month to exercise care in claiming tax deductions for (1) state and local taxes, and (2) charitable donations.  The guidance applies to 2018 and future tax years.

Wayfair Oral Arguments: U.S. Supreme Court Sharply Divided on Sales Tax for e-Commerce

The U.S. Supreme Court on April 17, 2018 heard oral arguments in South Dakota v. Wayfair, on whether the justices should overrule the 1992 Quill decision, which prevents states from collecting sales taxes from vendors who have no physical presence in the customer’s state.

Supreme Court Hears Wayfair Oral Arguments: Are Most Internet Sales Now Subject to Sales Tax?

Supreme Court Hears Wayfair Oral Arguments:  Are Most Internet Sales Now Subject to Sales Tax? The Massachusetts Tax Alert™ By Attorney Yale Yechiel N. Robinson and Attorney Morris N. Robinson, CPA, LL.M. April 16, 2018 The U.S. Supreme Court will hear oral arguments in South Dakota v. Wayfair, Inc. on Tuesday, April 17, 2018.  In response to a possible change in the law of state tax nexus, we suggest that businesses should evaluate their current tax compliance and consider making a voluntary disclosure if they are not fully compliant with state sales tax laws.

A Quick To-Do List for “Tax Season”

The deadline for individuals to file and pay their 2017 taxes will be Tuesday, April 17, 2018, which is six weeks from now.  As we continue to work through “tax season,” I suggest that taxpayers add a withholding review to their to-do list for “tax season.”

IRS Announces Withholding Tax Changes for 2018

IRS Announces Withholding Tax Changes for 2018: Employers and Employees Should Review Their W-4 Forms During “Tax Season” By Yale Yechiel N. Robinson The Massachusetts Tax Alert™ The Internal Revenue Service (IRS) announced on February 28, 2018 that it has updated its online withholding calculator and the W-4 form to comply with the new tax rates under the Tax Cuts and Jobs Act of 2017.  Most employers have already adopted the new tax withholding tables for their employees’ wages based on the revised IRS Notice 1036.

Massachusetts High Court Hears Oral Argument on Consumer’s Standing to Recover Sales or Use Tax

By Attorney Morris N. Robinson and Attorney Yale Yechiel N. Robinson of M. Robinson Tax Law. An attorney representing a Massachusetts consumer (“Dedham Health”) argued this week that the Massachusetts Department of Revenue (DOR) must abate and refund the sales tax and/or use tax that the seller collected from Dedham Health and then paid to the DOR.  The seller, an entity that sold Dell computers and related services, argued alongside the DOR that Dedham Health was not entitled to receive a refund.

For Vendors Making Internet Sales to Massachusetts Customers-A New Proposed Regulation Expands the Definition of Tax Nexus

by Yale Yechiel N. Robinson, Esq. A new regulation in Massachusetts, 830 CMR 64H.1.7, will expand the definition of tax nexus for out-of-state vendors making internet sales to Massachusetts customers.  The regulation will become effective on October 1, 2017. Online sellers are subject to the new regulation if they meet the ...

“Drop Shipment” Sales Tax Rule Is Held Constitutional

In D & H Distributors, Inc. v. Commissioner of Revenue (July 31, 2017), the Massachusetts Supreme Judicial Court (SJC) upheld the imposition of sales tax against a wholesaler that delivered goods directly to consumers in “drop shipment” transactions.

Federal Tax Reform Legislation in 2017: Comments by Attorney Morris N. Robinson

Attorney Morris N. Robinson, the Managing Director of M. Robinson Tax Law in Boston, recently published an op-ed titled: Viewpoint: A 15 percent tax rate on business would maximize economic growth (Boston Business Journal, May 5, 2017, subscription required).