Massachusetts – Directive 17-1 Significant Presence Includes “Cookies”

SALT Report 3897 –  New nexus standards were issued by Massachusetts (Directive 17-1) on, April 3, 2017, which defines electronic signals as tangible personal property including cookies. This purpose of this Directive is to explain the application of the general Continue reading Massachusetts – Directive 17-1 Significant Presence Includes “Cookies”

Massachusetts – Online Sales Tax Moving Toward Lawsuit

June 6, 2017 Aaron Nicodemus Bloomberg BNA “A trade group that represents e-retailers like eBay Inc. and PayPal Inc. plans to sue Massachusetts to stop a plan to collect sales taxes from out-of-state online retailers. NetChoice, a trade group based Continue reading Massachusetts – Online Sales Tax Moving Toward Lawsuit

Massachusetts – Weekend Sales Tax Holiday Begins August 15, 2015 Ends August 16, 2015

SALT Report 3690 – The Massachusetts Department of Revenue will be conducting a weekend sales and use tax holiday for non-business sales at retail of single items of tangible personal property costing $2,500 or less – subject to certain exclusions. Continue reading Massachusetts – Weekend Sales Tax Holiday Begins August 15, 2015 Ends August 16, 2015

Massachusetts – Amnesty Program For Taxpayers With Qualifying Personal Or Business Tax Liabilities

SALT Report 3504 – The Commissioner of Revenue established a two month period of amnesty from September 1, 2014 to October 31, 2014.  The amnesty applies to periods stated on a Notice of Assessment before July 1, 2014 and apply Continue reading Massachusetts – Amnesty Program For Taxpayers With Qualifying Personal Or Business Tax Liabilities

Massachusetts – 2014 Sales Tax Holiday Saturday, Aug. 16 and Sunday Aug. 17

SALT Report 3440 – For two days sales of most items costing $2,500 or less in the state of Massachusetts will not be subject to sales or use taxes.  These items must be tangible personal property purchased for personal use Continue reading Massachusetts – 2014 Sales Tax Holiday Saturday, Aug. 16 and Sunday Aug. 17

Massachusetts – Tax Amnesty Program for the 2015 Fiscal Year

SALT Report 3418 – A provision in the FY15 Massachusetts state budget establishes a tax amnesty program for two consecutive months during the 2015 fiscal year for certain tax types. The tax amnesty will take place during the months of Continue reading Massachusetts – Tax Amnesty Program for the 2015 Fiscal Year

Massachusetts – Sales Tax Holiday To Be Determined For August

SALT Report 3402 – A Massachusetts Sales Tax Holiday will be conducted in August as soon as the House and Senate decide on which dates. The Massachusetts Senate passed an amendment to an economic development bill on Tuesday that would Continue reading Massachusetts – Sales Tax Holiday To Be Determined For August

Massachusetts – Amazon.com to Begin Collecting Sales Tax as of Nov. 1st

SALT Report 3129 – Amazon.com has agreed to collect and remit Massachusetts state tax as part of an agreement announced by Governor Deval Patrick last year.  “I appreciate Amazon’s willingness to work with us to reach an agreement that will Continue reading Massachusetts – Amazon.com to Begin Collecting Sales Tax as of Nov. 1st

Massachusetts – Legislative Changes Affecting Tax Laws

SALT Report 3091 – The Massachusetts Department of Revenue released an information bulletin that discusses recent legislative changes to the sales and use tax, the motor fuels excise tax, the special fuels excise tax, the cigarette excise tax, and certain Continue reading Massachusetts – Legislative Changes Affecting Tax Laws

Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes

SALT Report 3057 – The Massachusetts Department of Revenue issued a Directive regarding the Commissioner’s right to offset against funds payable by the Commonwealth, to a taxpayer, in an effort to collect delinquent taxes. The Commissioner is authorized to collect Continue reading Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes