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Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case
  • Sullivan & Worcester LLP
  • USA
  • June 13 2018

In a supplemental appropriations bill for FY 2018, Governor Charlie Baker has proposed amendments to Massachusetts tax law that would deal with the


Massachusetts DOR Authorizes 2018 Payments, But Congress Says No
  • Sullivan & Worcester LLP
  • USA
  • December 15 2017

On the evening of December 15, 2017, Congress released the Conference Report on its Tax Cuts and Jobs Act (the "Act"). Among the provisions is one


Massachusetts Department of Revenue releases draft market-sourcing rules
  • Sullivan & Worcester LLP
  • USA
  • April 9 2014

Following in the footsteps of a number of other states, Massachusetts moved in 2013 from a statutory "cost of performance" rule for sourcing sales of


New Massachusetts computer services tax stirs controversy
  • Sullivan & Worcester LLP
  • USA
  • August 9 2013

Overriding a veto from Governor Deval Patrick, the Massachusetts General Court late in July enacted a $500 million package of tax increases designed


Mirror, mirror: identifying property in a reverse like-kind exchange
  • Sullivan & Worcester LLP
  • USA
  • July 7 2010

Simultaneous real estate exchanges under section 1031 hardly ever occur.



David J. Nagle
  • Sullivan & Worcester LLP