In a case involving the Massachusetts Department of Revenue’s now repealed cookie nexus regulation and its application to an online retailer for pre-Wayfair tax periods at issue, the Massachusetts Supreme Judicial Court affirmed for the taxpayer, concluding the use of apps, cookies, and CDNs does not constitute an in-state physical presence as required by pre-2018 jurisprudence.
Source Deloitte
Latest Posts in "United States"
- U.S. to impose 100% tariff on branded, patented drugs unless firms build plants locally
- Streamlined Sales Tax: Is It the Right Fit for Every Business?
- FISC Hearing on Tax Implications of Trump Administration Policies September 23
- USA Simplified Sales Tax Program: E-commerce Benefits and Drawbacks Analysis
- Canada removing tariffs on certain US goods; Canadian business support measures announced