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State Taxes › MA Supreme Judicial Court

Bradley Arant Boult Cummings LLP

Full Speed Ahead: Competing Amicus Briefs in the VAS Holdings Case

Bradley Arant Boult Cummings LLP on

Is the unitary business principle the sole test for determining whether a state can tax an apportioned share of a non-domiciliary’s capital gains under the U.S. Supreme Court’s Due Process Clause and Commerce Clause...more

Pillsbury - SeeSalt Blog

Massachusetts High Court Approves of Apportionment of Sales Tax on Software Through General Abatement Process

Pillsbury - SeeSalt Blog on

The Massachusetts Supreme Judicial Court recently held that software vendors have a statutory right to apportion tax on the sale of prewritten computer software purchased for use in multiple states and that they may do so...more

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