Tag Archives: Massachusetts Department of Revenue

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.

“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.

State Voluntary Taxpayer Disclosure Programs: An Overview

State Voluntary Disclosure Programs: An Overview[1]

By Attorney Morris N. Robinson, CPA, LLM[2]

What is Voluntary Disclosure? Most state departments of revenue[3] allow certain categories of noncompliant taxpayers to come forward voluntarily and pay taxes accrued during a limited lookback period.[4] Taxpayers ...

Amnesty for Massachusetts Non-Filers Might Occur in 2016

Taxpayers who failed to file their Massachusetts income tax returns, or who underreported their income, might be given a two-month window in April and May 2016 to enter into a tax amnesty program.  The program is still in the planning stages.  It has not yet received final approval, and details ...

Internet Tax Freedom Act is Scheduled to Expire: Massachusetts Department of Revenue Publishes TIR 15-8

The federal Internet Tax Freedom Act (“ITFA”) is scheduled to expire on October 1, 2015, unless Congress extends it. The Massachusetts Department of Revenue (“DOR”) issued TIR 15-8 on September 9, 2015, advising internet service providers on how to comply with Massachusetts tax laws after ITFA expires. ITFA prevents any federal, ...

Massachusetts Non-Filer Amnesty Details Revealed

BOSTON, June 3, 2015. In early March of this year Governor Charlie Baker proposed a tax amnesty for taxpayers who have not filed tax returns with the Massachusetts Department of Revenue. According to reports published over the Internet, MDOR will waive penalties for both business and individual taxpayers. Today, representatives ...

Massachusetts Small Businesses Accepting Credit Cards May Face IRS Scrutiny

On August 10, 2013, the Wall Street Journal reported that IRS is issuing 20,000 letters to businesses that accept credit cards and asking them “to explain why the portion of [their] gross receipts from non-card payments appears unusually low.”  According to the Journal, the letters form ...

Massachusetts Imposes New Sales and Use Taxes on Computer System Design and Software Modification Services

by Attorney Morris N. Robinson, Managing Director, M. Robinson & Company, P.C., and Attorney Matthew A. Morris, Tax Associate, M. Robinson & Company. P.C. On July 24, 2013, the Massachusetts General Court overrode a veto by Governor Deval Patrick and enacted an $800 million transportation bill entitled An Act Relative to Transportation Finance (the "Act"). ...

Massachusetts Computer-System Design/Software Services Now Taxed at 6.25% Effective July 31, 2013

TIR 13-10 Issued; Additional Regulations and Letter Rulings Urgently Needed

On Wednesday, July 24, 2013, the Massachusetts Legislature overrode Governor Patrick’s veto and enacted a 6.25 percent sales tax on computer-system design/software services. The new tax is part of the new $800 million transportation bill. The new

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