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Richard Jones was featured in an episode of the SALTovation podcast titled "The Impact of Massachusetts Court Cases on State and Local Tax Policies," published on January 8, 2024.

In the episode, part one of a two part series, Rich dives into two significant Massachusetts court cases: Oracle USA Inc. and US Auto Holdings. In the Oracle case, the Massachusetts Supreme Judicial Court upheld the ability to apportion sales tax for software sales and clarified the parameters of the Commissioner of Revenue's authority. In the US Auto Holdings case, the court struck down the concept of "cookie nexus" and denied the state's ability to retroactively apply the Wayfair decision. Listen this week as Richard provides insights into the implications of these cases and their potential impact on other states.

The episode also discusses:

  • State and local tax issues often involve unsettled and controversial areas, making them interesting and challenging for attorneys.
  • Apportioning sales tax for software sales is a reasonable approach and should be considered in other states.
  • The concept of "cookie nexus" is not valid, as physical presence requires something tangible.
  • The Massachusetts Supreme Judicial Court's decision in US Auto Holdings prevents the retroactive application of the Wayfair decision.

Listen to the episode »

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