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Showing posts from October, 2018

Massachusetts' Economic Nexus Regulation to be Enforced Retroactively; DOR Says its Regulation Not Impacted by Wayfair

In the days immediately following the U.S. Supreme Court’s decision in South Dakota V. Wayfair, many states quickly issued "Wayfair" statements. While some states applauded the decision, others affirmed their "economic nexus" rules adopted prior to Wayfair, and others noted they would review their rules in light of the decision and issue additional guidance at a later date.
Like other states, the Massachusetts Department of Revenue (DOR) also issued a "Wayfair" statement. In the DOR's June 22nd press release, “U.S. Supreme Court Releases Decision on Wayfair Online Sales Tax Case - Regulation 830 CMR 64H.1.7 Remains in Effect,” the DOR noted that the U.S. Supreme Court had struck down the “physical presence” requirement, that the decision had no impact on the DOR’s existing regulation on Vendors Making Internet Sales (830 CMR 64H.1.7), and that its regulation which would continue to apply.

Massachusetts Regulation on Vendors Making Internet Sales

The Mass…