The Massachusetts Supreme Judicial Court recently affirmed the right to apportion sales tax on software transferred for use in more than one state, allowing the sellers’ application for abatement of tax on out-of-state software use. [Oracle USA, Inc. v. Commissioner of Revenue, Mass., May 21, 2021]
Action item: There may be a sales tax refund opportunity for Massachusetts-based purchasers of software for use outside of Massachusetts if the purchaser failed to timely tender a multiple points of use certificate to the vendor.
Source PwC
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