Massachusetts Appellate Tax Board Explains that DOR Cannot Enforce Wayfair Retroactively

In a case involving the Massachusetts Department of Revenue’s now repealed sales and use tax cookie nexus regulation and its application to an online retail company lacking an in-state physical presence for pre-Wayfair tax periods at issue, the Massachusetts Appellate Tax Board issued a “Findings of Fact and Report” consistent with its January 28, 2021 summary judgment for the taxpayer.

Source Deloitte

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