Massachusetts High Court Rules for Retailer in Cookie Nexus Case

Tax Notes
December 22, 2022

Richard Jones was quoted in the article "Massachusetts High Court Rules for Retailer in Cookie Nexus Case," published by Tax Notes [sub. req.] on December 22, 2022. The article discusses the Massachusetts Supreme Judicial Court's ruling on December 22nd in U.S. Auto Parts Network Inc. v. Commissioner, which held that an internet retailer did not have the required physical presence in the pre-South Dakota v. Wayfair Inc. tax period to be liable for the state’s sales and use tax. The SJC also refused to apply Wayfair’s economic nexus standard retroactively because the “cookie nexus” regulation upon which the Commissioner relied adhered to a physical presence standard.

"This decision is a stake in the heart of the vampire that is cookie nexus,” Rich said, adding that he sees the importance in the state's highest court validating concerns of many about states applying a decision retroactively.


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