Tag Archives: sales and use tax

“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.

Use State Voluntary Taxpayer Disclosure When Complying with Expanded Nexus

I. Introduction

Over the past 25 years new types of expanded non-physical nexus have come to be recognized. These types of expanded nexus are:
  • Economic Nexus: Income Taxes
  • Click-Through or Agency Nexus: Sales Taxes
  • Affiliate and Attributional Nexus: Sales Taxes and Income Taxes
Failing to comply with those expanded nexus standards can be ...

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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