Sullivan
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Richard Jones and David Nagle were quoted in the article, "Mass. To Enforce 'Cookie Nexus,' Revenue Dept. Says," which was published on Law360 [sub. req.] on September 17, 2018.

In the article, Rich and Dave agree that the Department of Revenue's recent notice to continue to enforce its "cookie nexus" regulation is again letting the tax community know that Wayfair did not change anything in regards to the regulation.