Apportioning sales and use tax for software used in more than one state (Massachusetts)

The key issue in Oracle was whether a purchaser of software that was to be used in more than one state was required to issue a certificate indicating it would assume responsibility for apportioning and paying the tax to Massachusetts and the other states where the software was used at the time of purchase as required under the Commissioner’s regulation, or whether the purchaser could subsequently apportion the tax based on use and seek a refund through the general abatement process.

Source: KPMG

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