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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 23, 2024.

In the episode, part two of a two-part series, Rich continues the discussion with SALTovation on recent landmark cases and their implications on tax policies and practices. They discuss two important state and local tax cases: Akamai and Bass Holdings. They delve into the complexities of determining whether a company is selling software or services, and the taxation implications. They also explore the concept of unitary business and its impact on apportionment. In this episode, Rich provides valuable insights into the nuances of these cases and offers advice on navigating state and local tax issues.

Topics discussed in this episode:

  • The pronunciation and role of Akamai in the technology and tax world, exemplify the challenges in classifying software versus services within taxation.
  • The significance of the unitary business principle in SALT litigation and its application in recent tax cases, specifically referenced in the 'Vas Holdings' debate.
  • An explanation of how court decisions can overturn long-standing tax policies, offering a fresh perspective on statutory interpretations and SALT applications.
  • Richard’s experiences in the courtroom, shed light on the strategies used in SALT litigation to secure favorable outcomes.
  • The encouragement to question accepted tax policies and insights into the pendulum of taxpayer victories in recent SALT litigation.

Listen to the episode »

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