Media Coverage - Oracle USA, Inc. v. Commissioner of Revenue

Tax Notes, Law360, Massachusetts Lawyers Weekly, Bloomberg Tax
May 21, 2021

UPDATE: on May 21, the SJC published its opinion in this case, upholding the Appellate Tax Board's earlier decision for our clients.

At issue in this case was whether taxpayers may apportion sales tax on the sales of software purchased for use in multiple states. The case raised important issues concerning the scope of the Massachusetts Commissioner of Revenue’s authority, including whether he may make substantive tax law or curtail taxpayers’ statutory abatement rights via regulations.

Richard Jones, who argued on February 1, 2021 on behalf of the taxpayers, said "[w]e’re thrilled for our clients that the Supreme Judicial Court agreed with our position that Massachusetts taxpayers have a statutory right to apportion sales tax on software purchased for use in multiple states. The decision further clarifies that taxpayers may establish apportionment through the abatement process. This represents a major win for software vendors and particularly their Massachusetts-based customers."

Caroline Kupiec is also counsel in the case.

Video of the argument can be found here.

Media coverage of the case has been substantial:

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