Robert Weyman

Robert Weyman

Reed Smith

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Mark Nunnelly Leaving Position as DOR Commissioner – DOR Now Seeking 3rd Commissioner in Less Than 2 years

Governor Charlie Baker’s office announced in a press release today that Mark Nunnelly has accepted a new role as Executive Director of MassIT, the state technology office, beginning April 4. In that role, Mr. Nunnelly is...more

3/16/2016 - Department of Revenue Governor Baker Information Technology

Massachusetts Net Worth “True Debt” Litigation Moves Forward—Oral Argument Held, Awaiting Decision

With oral argument and briefing complete, the Massachusetts Department of Revenue’s authority to increase the net worth component of a taxpayer’s corporate excise using its “true debt” analysis is under review by the Appeals...more

3/4/2016 - Appeals Corporate Taxes Debt Excise Tax Income Taxes International Finance Statements of Net Worth

Massachusetts Department of Revenue Launches Pilot Program for Settling Uncertain Tax Issues—Lack of Anonymity in Settlement...

Continuing its efforts to improve the process for resolving tax disputes in Massachusetts, the Massachusetts Department of Revenue has released final AP 637 Voluntary Disclosure Program for Settlement of Uncertain Tax Issues...more

2/16/2016 - Anonymity Audits Department of Revenue Settlement Agreements State Taxes Tax Appeals Voluntary Disclosure

Supreme Judicial Court Rules Against Taxpayer in Regency Transportation

On January 6, the Massachusetts Supreme Judicial Court (“SJC”) issued its decision in Regency Transportation v. Commonwealth, finding against the taxpayer. The taxpayer in Regency was a trucking company that purchased...more

1/11/2016 - Commerce Clause Department of Revenue MA Supreme Court Sales & Use Tax Trucking Industry

Massachusetts Joint Committee Hears Testimony Yesterday on Bill to Ban Use of Contingent Fee Auditors

Yesterday, the Massachusetts Legislature’s Joint Committee on State Administration and Regulatory Oversight heard testimony on Senate Bill 1710, a bill that would prohibit the use of contingent fee auditors by state agencies,...more

11/11/2015 - Auditors Audits Contingency Fees Legislative Committees Public Policy

Supreme Judicial Court hears Oral Argument in Regency

Today, the Massachusetts Supreme Judicial Court (“SJC”) heard oral argument in Regency Transportation v. Commonwealth, a case in which the taxpayer is challenging the Department of Revenue’s assessment of use tax on the full...more

11/6/2015 - First Marblehead v MA Commissioner of Revenue MA Supreme Court Sales & Use Tax SCOTUS State Taxes

U.S. Supreme Court Vacates Decision in First Marblehead; Remands to Massachusetts Supreme Judicial Court

On October 13, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by...more

10/17/2015 - Comptroller of the Treasury v Wynne Dormant Commerce Clause Double Taxation Financial Institutions First Marblehead v MA Commissioner of Revenue Loans MA Supreme Court Remand SCOTUS SINAA Test Tax Appeals Vacated

Breaking News: U.S. Supreme Court Vacates Decision in First Marblehead; Remands to Massachusetts Supreme Judicial Court

Today, the United States Supreme Court granted a request for review in the case of First Marblehead Corporation v. Massachusetts Commissioner of Revenue, and summarily vacated the decision issued January 28, 2015, by the...more

10/14/2015 - Dormant Commerce Clause Double Taxation Financial Institutions First Marblehead v MA Commissioner of Revenue Income Taxes Interstate Commerce Local Taxes SCOTUS State Taxes

Massachusetts Denies ‘True Debt’ Treatment for Cash Management Obligations

The Massachusetts Appellate Tax Board (“ATB”) has once again issued a Findings of Fact and Report upholding a Department assessment on the basis that a taxpayer’s intercompany obligations under a cash management system were...more

9/9/2015 - Debt Excise Tax Staples Tax Appeals Tax Deductions

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 Debt

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

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

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

A Quick Overview of Substantive Changes in Final Massachusetts Market Sourcing Regulation 830 CMR 63.38.1—From 10/30/14 Draft to...

As we reported on Friday, the Massachusetts Department of Revenue has promulgated its final regulations governing the apportionment of income (830 CMR 63.38.1). The regulations implement legislation that mandates...more

1/6/2015 - Apportionment Department of Revenue Final Rules Market Based Approach

N.J. Sales Tax—New Software Regulations Adopted

On Monday, December 1, the New Jersey Division of Taxation will release its final regulations concerning the sales tax treatment of software and related services. The new rules represent a significant change from historical...more

12/1/2014 - New Regulations Sales & Use Tax Software

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

NJ Sales Tax - New Software Regulations to be Released Monday

On Monday, April 21, the New Jersey Division of Taxation will release new regulatory guidance regarding the sales tax treatment of software and related services. New Jersey imposes sales tax on the sale of tangible...more

4/21/2014 - Regulatory Standards Sales & Use Tax Software

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

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