Ideas & Insights

New Hampshire files challenge over Massachusetts regulation taxing telecommuting nonresidents with U.S. Supreme Court.

Emergency regulations and technical guidance provide clarifications for telecommuter withholding and nexus safe harbors.

Online software products allowing remote access to a host computer as well as screen sharing capabilities were taxable.

Rate reduction triggered after revenue metrics achieved; draft TCJA guidance published addressing the personal income tax.

The effort to impose a surtax on incomes over a million dollars would have generated an estimated two billion in yearly revenue.

”Cookie nexus” regulation becomes effective following withdrawn policy directive; sales threshold measured from 12 months preceding Oct. 1.

Potential refund opportunities for taxpayers calculating a non-income tax using apportionment factors related to treaty-exempt income.

MA high court unconvinced sales tax drop shipment rule discriminates against interstate commerce for nexus-established wholesaler.

Policy directive would have established sales tax nexus for remote vendors making over $500,000 of sales in 100 or more transactions.

Massachusetts Supreme Judicial Court previously affirmed its decision that held FIET sourcing rule did not violate internal consistency.

Massachusetts reforms economic development incentive program and creates angel investor credit and college savings tax incentive program.

Massachusetts Supreme Judicial Court holds that a trustee-bank is subject to the fiduciary income tax as an inhabitant of the Commonwealth.

Massachusetts DOR to hold a 60-day amnesty program commencing April 1, 2016 and ending May 31, 2016. This program is open to non-filers.

For the first time in several years, a Massachusetts tax amnesty program will include corporate excise taxes. The exact program date has not been ...