Sullivan
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Richard Jones was quoted in the article, "Mass. Tech Co. Deemed Manufacturer, Wins $7.5M Tax Refund," [sub. req.] which was published in Law360 on December 20, 2021.

In the article, Rich comments, "[t]here are significant state tax implications that turn on this distinction and a great need for guidance as to where the line is drawn. This case might help with that line-drawing."