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Massachusetts Supreme Judicial Court Allows Refunds of Sales Tax Paid on Software Used Outside Massachusetts

USA - May 24 2021 The Massachusetts Supreme Judicial Court (SJC) has affirmed a Massachusetts Appellate Tax Board (ATB) decision allowing taxpayers…

Brent K. Beissel, Sebastian C. Watt

Massachusetts Supreme Judicial Court Allows Refunds of Sales Tax Paid on Software Used Outside Massachusetts

USA - May 24 2021 The Massachusetts Supreme Judicial Court (SJC) has affirmed a Massachusetts Appellate Tax Board (ATB) decision allowing taxpayers refunds of sales…

Brent K. Beissel, Sebastian C. Watt

Ending Some State- and City-Level Opportunity Zone Tax Benefits in New York

USA - April 29 2021 The federal opportunity zone program (26 U.S.C. Sec. 1400Z et seq., the “OZ Program”) provides tax benefits to encourage private investment in…

Joseph M. Marger, Michael A. Meyers, William A. Organek

Virginia to Study Mandatory Unitary Combined Reporting, Taxpayers May be Required to File Informational Reports as Early as June 1, 2021

USA - March 22 2021 During the 2021 Regular Session, legislation was proposed that presented the most serious threat to date to change Virginia’s corporate tax filing…

Jeremy Abrams, Edward A. Mullen, Jeffrey S. Palmore

Federal and state tax update: extension of due date for filing tax returns and paying taxes

USA - March 25 2020 In response to the ongoing coronavirus pandemic, the Internal Revenue Service and certain state taxing authorities have issued guidance that…

Angelo Ciavarella, Albert D. Farr, James R. Tandler