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
Latest Posts in "United States"
- Netherlands Outsources VAT System to U.S. Firm, Raising Digital and Fiscal Sovereignty Concerns
- Missouri and Other GOP States Shift Tax Burden From Income to Sales Taxes, Sparking Debate
- Sales Tax Differences: Bundled vs. Separately Stated Charges for Goods, Services, and Shipping
- Evolving State Sales Tax Rules for Streaming Services: Classification and Compliance Challenges
- Illinois Issues New Guidance on Sales Tax Nexus and Sourcing Rules for Remote and Marketplace Sellers
