Tag Archives: use tax

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.