SJC Tax Ruling Settles Issue for Online Retailers

Massachusetts Lawyers Weekly
January 5, 2023

Richard Jones was quoted in the article "SJC Tax Ruling Settles Issue for Online Retailers" published in Massachusetts Lawyers Weekly [sub. req'd.]. The article examines the recent Massachusetts Supreme Court ruling on U.S. Auto Parts v. Commissioner of Revenue, which affirms a decision of the Appellate Tax Board that a 2017 regulation could not be applied retroactively by the commissioner of revenue after a 2018 U.S. Supreme Court case that overruled 50 years of precedent by requiring a retailer to have a physical presence in the taxing state.

Rich discusses this ruling in the context of the 2017 regulation: “A lot of people thought this case was going to be decided on whether the Supreme Court decision could be applied retroactively, but the SJC took the right approach in that it didn’t have to answer that question squarely.”

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