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Software › Apportionment

Eversheds Sutherland (US) LLP

SALT Scoreboard - Quarter 4, 2023

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This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2023. Since 2016, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our entire SALT...more

Sullivan & Worcester

The Massachusetts Supreme Judicial Court’s Recent Decision in Oracle USA, Inc. v. Commissioner of Revenue is a Win for...

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The Supreme Judicial Court ("SJC") issued its highly-anticipated decision in Oracle USA, Inc. et al v. Commissioner of Revenue, dkt. no. SJC-13013, this past Friday, May 21, 2021, finding that Massachusetts taxpayers have a...more

McDermott Will & Emery

Massachusetts Supreme Judicial Court Approves Sales Tax Apportionment for Software

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On May 21, 2021, the Massachusetts Supreme Judicial Court issued a decision affirming the Massachusetts Tax Appeal Board’s decision in favor of Microsoft and Oracle, ruling that the companies may apportion sales tax to other...more

Pierce Atwood LLP

Massachusetts Changes Income Tax Apportionment Rules And Enacts Sales Tax On Software Services And Computer System Design Services

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Massachusetts Tax Alert - The transportation finance bill recently passed by the Massachusetts Legislature contains a number of significant tax changes....more

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