Tag Archives: State and Local Tax

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.

“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.