Category Archives: Massachusetts Supreme Judicial Court
August 2, 2017
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.
December 24, 2015
Recent decisions by the Massachusetts Appellate Tax Board (ATB) illustrate that a taxpayer must fulfill three prerequisites in order to obtain ATB jurisdiction in tax appeals against the Commissioner of Revenue:
File all required tax returns.
File a Form CA-6: Application for Abatement, with the Department of Revenue. The CA-6 filing ...
Bank of America as Trustee v. Commissioner of Revenue: Massachusetts Supreme Judicial Court Will Hear Case in 2016November 20, 2015
The Massachusetts Supreme Judicial Court (SJC) will hear the appeal of Bank of America against the Massachusetts Commissioner of Revenue in 2016. The SJC accepted Bank of America’s application for Direct Appellate Review on November 12, 2015. The current docket number is SJC-11995.