A new technical information release explains the administration of a Massachusetts Supreme Judicial Court decision from 2021, which held that taxpayers have a statutory right to apportion sales and use tax on software transferred for a consideration for use in more than one state and that Massachusetts’ general abatement process is available to taxpayers seeking refunds based on such apportionment.
Source Deloitte
Latest Posts in "United States"
- USTR Evaluates Extending Section 301 Tariff Exclusions on Chinese Imports Beyond November 2025
- Washington DOR Issues Guidance on Tax Implications for Existing Contracts Under New Law
- Washington Taxpayer Challenges New Tax on Advertising Services Under ITFA
- California Use Tax Applies to In-State Repair Parts, Even if Device is Shipped Out-of-State
- Implementing Certain Tariff-Related Elements of the United States-Japan Agreement
