Massachusetts DOR Sets Out Application of Oracle Ruling

Tax Notes
May 23, 2022

Richard Jones was quoted in the article, "Massachusetts DOR Sets Out Application of Oracle Ruling," published by Tax Notes.

The article addresses the Massachusetts Department of Revenue's May 19th technical information release (TIR) that offers guidance on the application of the Massachusetts Supreme Judicial Court's May 2021 decision in Oracle USA Inc. v. Commissioner of Revenue. Rich represented the taxpayers in the case.

In the article, Rich said that the guidance "has been anticipated since May of 2021, when the [court] in Oracle struck down the commissioner’s longstanding policy of precluding all abatement and refund claims by taxpayers that sought to apportion sales tax after having initially overpaid tax on 100 percent of the sale price. As expected, the TIR confirms that the commissioner will adhere to the [court’s] ruling and permit taxpayers to establish apportionment through the abatement process and obtain refunds of sales and use tax on software transferred for multi-state use."

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