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ALJ finds business owner responsible for employee withholding taxes

USA - September 4 2019 Establishing responsible officer liability for failure to withhold or remit employee withholding taxes has generally received less administrative and…

State + Local Tax Insights: Spring Issue 2019

USA - May 14 2019 Right now, we are seeing a lot of deal activity. 2018 was the third busiest year ever for mergers and acquisitions (“M&A”), with more than $3.8…

Rebecca M. Balinskas.

Massachusetts Appellate Tax Board Grants Refund and Allows Apportionment of Sales Tax on Software Sales

USA - April 9 2019 The Massachusetts Appellate Tax Board recently vacated, on its own motion, a previous decision in favor of the Commissioner of Revenue and ruled that…

Philip S. Olsen.

Massachusetts Proposes Changes to Manufacturing Corporation Regulation

USA - October 24 2018 The Massachusetts Department of Revenue (“Department”) recently promulgated a proposed amended regulation governing the classification of corporations…

Craig B. Fields, Philip S. Olsen.

Data Charges Exempt in Massachusetts Under Internet Tax Freedom Act

USA - July 16 2018 The Massachusetts Appellate Tax Board held that charges for data services were exempt from Massachusetts sales tax under the Internet Tax Freedom Act…

Philip S. Olsen.