Top 5 State And Local Tax Cases of 2021: Midyear Report

Richard Jones was quoted in the article, "Top 5 State And Local Tax Cases of 2021: Midyear Report," published by Law360 Tax Authority [sub. req.]  on July 2, 2021.

In the article, Law360 looks at some of the top state and local tax cases from the past six months. One of the cases noted was Oracle's win in Oracle USA Inc. et al. v. Massachusetts Commissioner of Revenue.

"The case could have larger implications because the Court upheld that state taxpayers have a right via tax abatement statutes to apportion sales and use tax on software bought for use in multiple states," said Rich, counsel for Oracle and Microsoft. "The case also raised issues over the breadth of the state tax commissioner's authority, including when regulations can curtail abatement rights created through statute," Rich told Law360.