Tax Law

Recent Posts

Massachusetts Appellate Tax Board Rules Non-Massachusetts S Corporation’s Subsidiary Sale Subject to Massachusetts Tax
Posted on 15 Dec 2020 by Eversheds Sutherland LLP

On October 23, 2020, the Massachusetts Appellate Tax Board ruled that capital gain from a Florida S corporation’s sale of a subsidiary Massachusetts LLC was subject to Massachusetts corporate excise tax and nonresident composite tax. The taxpayer contended... Read More

Massachusetts Appeals Court Finds Indiana Utility Receipts Tax Deductible for Purposes of Massachusetts Corporate Excise Tax
Posted on 29 Oct 2020 by Eversheds Sutherland LLP

On October 7, 2020, the Massachusetts Appeals Court held that a taxpayer’s deduction for payment of the Indiana utility receipts tax (“URT”) was permitted for Massachusetts corporate income tax purposes. The taxpayer who was engaged in natural gas distribution... Read More

Massachusetts Appeals Court issues opinion favorably interpreting Internet Tax Freedom Act’s screening software requirement
Posted on 9 Sep 2020 by Eversheds Sutherland LLP

On September 4, 2020, in New Cingular Wireless PCS LLC v. Commissioner of Revenue , No. 18-P-1317 , the Massachusetts Appeals Court held that the Internet Tax Freedom Act (ITFA) preempted Massachusetts’ sales tax on New Cingular Wireless’ (NCW) Internet... Read More

Podcast: Massachusetts retroactively denies income tax credits
Posted on 16 Mar 2020 by Eversheds Sutherland LLP

This podcast discusses recent notices and assessments issued by the Massachusetts Department of Revenue denying taxpayers’ Economic Opportunity Area Credit and Economic Development Incentive Program Credit use and carryforward. It discusses: the 2016... Read More

Massachusetts ATB Allows Taxpayers to Claim Refunds Based on Apportionment of Sales Tax
Posted on 20 Dec 2019 by Eversheds Sutherland LLP

The Massachusetts Appellate Tax Board determined that three licensors of software properly sought refunds (or “abatements”) to apportion sales tax based upon proof of their purchasers’ intent to use the software in multiple locations, including outside... Read More

It’s In The Way That You Use It: Massachusetts Supreme Judicial Court Applies “Great Integral Machine” Doctrine
Posted on 16 Oct 2019 by Eversheds Sutherland LLP

The Supreme Judicial Court of Massachusetts held that pipes and appurtenant equipment used by a taxpayer to produce, store and distribute steam for heating and power generation were exempt from local personal property tax as manufacturing property. Affirming... Read More

Out of Time: Massachusetts Dismisses Taxpayer’s Attempt to Seek Refund as Untimely
Posted on 9 Oct 2019 by Eversheds Sutherland LLP

Massachusetts Court of Appeals held that a taxpayer could not rely on timely applications for refund of deficiency assessments to also seek refund resulting from alleged overstatement of sales factor in corresponding years’ returns, where the initial... Read More

Massachusetts ATB Finds that Indiana Utility Receipts Tax Not a Deductible Transaction Tax for Massachusetts Corporate Excise Tax
Posted on 30 Jan 2019 by Eversheds Sutherland LLP

The Massachusetts Appellate Tax Board disallowed a deduction for Indiana utility receipts tax (URT) paid by a natural gas distribution operator with operations in Indiana. The deduction for the URT was disallowed, for purposes of computing Massachusetts... Read More