Massachusetts Supreme Court Should Uphold Right To Sales Tax Abatement

Tax Notes
March 1, 2021

In the article, "Massachusetts Supreme Court Should Uphold Right To Sales Tax Abatement," which was published in Tax Notes [sub. req.] on March 1, 2021, the author cites Richard Jones' statements at oral argument before the Massachusetts Supreme Judicial Court.

The article discusses the background, oral arguments and analysis of a case pending before the Massachusetts SJC. At issue is whether a taxpayer may use abatement to apportion tax from the sales of software used by a Massachusetts company in multiple states. When representing the taxpayers at oral arguments, Rich argued that both the statute and the regulations allow for apportionment depending on the state where the software is used, as well as the places where the software was used and the related tax amounts were stipulated. 

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