Brent Beissel

Brent Beissel

Reed Smith

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Massachusetts Tax Developments - A Reed Smith Quarterly Update: June 2015

Welcome to the latest Reed Smith Massachusetts State Tax Quarterly Update. In this update, we’ll look at the most recent developments in Massachusetts corporate tax, provide some administrative updates, and discuss some hot...more

6/22/2015 - Corporate Taxes Intercompany Transactions Interest Payments MassMutual Staples

Appellate Tax Board Case Update: MassMutual Proves Intercompany Debt is True Debt

Today, the Appellate Tax Board (“ATB”) released its Findings of Fact and Report in the related cases of Massachusetts Mutual Life Insurance Company and MassMutual Holding LLC v. Commissioner and MML Investor Services, Inc. v....more

6/16/2015 - Corporate Taxes Excise Tax Intercompany Transactions MassMutual

First Marblehead Requests U.S. Supreme Court Review In SINAA Sourcing Appeal

In a case of interest for any taxpayer with substantial securitization activities, First Marblehead Corporation and Gate Holdings, Inc. have requested United State Supreme Court review of a recent determination of the...more

6/5/2015 - Corporate Taxes Financial Institutions Petition for Writ of Certiorari SCOTUS Secured Loans

Update: Massachusetts Supreme Judicial Court Agrees To Hear Regency Transportation Appeal

The Massachusetts Supreme Judicial Court has agreed to accept jurisdiction and hear the taxpayer’s apepal in Regency Transportation, Inc. v. Commissioner, a case in which the Appellate Tax Board, (“ATB”) upheld the Department...more

5/28/2015 - Department of Revenue MA Supreme Court Tax Appeals Tax Assessment Trucking Industry

Washington Department of Revenue takes same position on taxability of early termination fees being challenged in Massachusetts

In a ruling that will be of interest to taxpayers following Massachusetts appeals on the issue, Washington has issued recent guidance (see Washington DOR – Termination Fees) asserting that early termination fees for...more

5/28/2015 - Cell Phones Department of Revenue Retail Market Sales & Use Tax Telecommunications

Silver Tsunami Quickly Approaching Department of Revenue Thanks to Early Retirement Incentive Program

On May 4, 2015, Governor Charlie Baker signed into law a bill creating an early retirement incentive program for Massachusetts state employees. Under the incentive plan, employees choosing to retire effective June 30, 2015,...more

5/18/2015 - Early Retirement IRS Pensions Retirement Retirement Plan

Trucking Company Appeals ATB Decision Upholding Use Tax Assessment on Trucks Used in Interstate Commerce

In a case to watch for interstate trucking companies, Regency Transportation, Inc. is appealing a use tax assessment upheld by the Massachusetts Appellate Tax Board (“ATB”). Regency had challenged the Department of Revenue’s...more

5/4/2015 - Commerce Clause Interstate Commerce Tax Appeals Tax Assessment Trucking Industry

Are eFax services taxable telecommunications services in Massachusetts?

While Massachusetts’ expansion of its sales tax to include computer-related services was repealed within three months of its enactment, the Massachusetts Department of Revenue continues to take a close look at sales treated...more

4/21/2015 - Sales Tax Telecommunications

Governor Baker Names Mark Nunnelly New Commissioner of Revenue

Today, Mark Nunnelly, a former Managing Director of Bain Capital, was named the new Commissioner of the Department of Revenue. Mr. Nunnelly replaces outgoing Commissioner Amy Pitter effective March 30, 2015. ...more

3/27/2015 - Administrative Appointments Charlie Baker

Department of Revenue releases detailed guidance for corporate excise tax amnesty program

The Massachusetts Department of Revenue released TIR 15-2 specifying the administrative details of the amnesty program authorized by the legislature earlier this year. The amnesty period is open now through May 15, 2015, for...more

3/24/2015 - Corporate Taxes Department of Revenue Excise Tax Tax Amnesty

Massachusetts Tax Developments - A Reed Smith Quarterly Update: March 2015

Welcome to the latest Reed Smith Massachusetts State Tax Quarterly Update. In this update, we’ll look at the most recent developments in Massachusetts corporate tax, sales and use tax, and tax administration; and discuss some...more

3/9/2015 - Corporate Taxes Legislative Agendas Sales & Use Tax Tax Amnesty

Massachusetts Tax Developments: A Reed Smith Quarterly Update (3rd Quarter 2014)

Welcome to the latest Reed Smith Massachusetts State Tax Quarterly Update. In this update, we’ll look back to the developments from the first half of 2014, and look ahead to market-based sourcing and other issues on the...more

10/15/2014 - Airlines Apportionment Corporate Taxes Electricity Market Based Approach Telecommunications

Massachusetts Tax Developments - A Reed Smith Quarterly Update (4th Quarter 2013)

Welcome to the latest Reed Smith Massachusetts State Tax Quarterly Update. In this update, we’ll take a look back to the developments from the last quarter of 2013, and look ahead to some percolating issues at the Appellate...more

2/13/2014 - Cloud Computing Corporate Taxes Sales & Use Tax SALT State Taxes

Massachusetts Tax Developments - A Reed Smith Quarterly Update (3rd Quarter 2013)

Welcome to the Reed Smith Massachusetts State Tax Quarterly Update for the 3rd Quarter of 2013. This update includes coverage of the repeal of the short-lived software services tax and pending litigation on other...more

10/17/2013 - Corporate Taxes Excise Tax Interest Rates Royalties State Taxes Transfer Taxes

Massachusetts Delays Reporting for Software Services Tax; Repeal Imminent?

With the drumbeat for repeal of the new software services tax growing louder, the Massachusetts Department of Revenue today pushed back the date for reporting and remitting sales and use tax collected or accrued on sales...more

9/17/2013 - Department of Revenue Reporting Requirements Sales & Use Tax Software

Massachusetts Rules Against Taxpayer on Treatment of Intercompany Debt—Again

In what is becoming a trend, the Massachusetts Appellate Tax Board (the "ATB") has issued yet another decision denying true debt treatment for an intercompany obligation. In National Grid Holdings, the ATB upheld assessments...more

9/9/2013 - Corporate Taxes Debt Excise Tax IRS SEC Statements of Net Worth UK

Massachusetts Quarterly Update - A Reed Smith Quarterly Update (2nd Quarter 2013)

Welcome to the latest Massachusetts Quarterly Update from Reed Smith. This update for the 2nd Quarter of 2013 includes coverage of a number of corporate excise tax developments, in particular: (i) pending apportionment...more

7/18/2013 - Bad Debt Compliance Corporate Taxes Debt Nexus Proposed Legislation SINAA Test Tax Rates

Massachusetts Department of Revenue and Appellate Tax Board Look to Expand Tax Dispute Mediation Programs

The Massachusetts Department of Revenue has indicated it is looking to expand taxpayer eligibility for its early mediation program for expedited settlement of tax disputes by including taxpayers with smaller proposed tax...more

6/24/2013 - Department of Revenue Eligibility Mediation Settlement Tax Assessment

Massachusetts Tax Developments - A Reed Smith Quarterly Update (1st Quarter 2013)

The first quarter of 2013 saw Massachusetts developments for some the biggest tax issues facing the state, including taxation and sourcing of cloud computing, SaaS and other web-based software products and services;...more

4/26/2013

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