Tag Archives: state 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.

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 ...

How Taxpayers Are Identified for the Massachusetts Domicile Audit

Every year hundreds of former Massachusetts residents are selected for a Department of Revenue domicile audit. It is very easy to be selected for audit. Former Massachusetts residents with high incomes and net worths are particularly vulnerable. How are these taxpayers identified for audit? Perhaps the most important Department of Revenue ...