NH Vs. Mass. Remote Tax Case Likely Headed to State Courts
Richard Jones was quoted in the article, "NH Vs. Mass. Remote Tax Case Likely Headed to State Courts," which was published by Law360 [sub. req.] on May 28, 2021.
The article discusses how an opinion from an acting U.S. solicitor general advising the U.S. Supreme Court not to take up New Hampshire's remote worker tax complaint against Massachusetts may mean the matter is bound for a journey through the state courts.
According to Rich, it should not be presumed what courts will do: "There's been discussion about whether New Hampshire taxpayers can get a fair trial in Massachusetts courts...And I think the answer is yes, they can." Rich cited a recent case he argued at the Massachusetts Supreme Judicial Court, which upheld lower state courts to rule that Microsoft and Oracle can apportion sales tax on software purchased for use in multiple states, as evidence that out-of-state taxpayers are not at a disadvantage in Massachusetts courts.