Microsoft Gets Refund In Mass. Sales Tax Apportionment Row

Law360 (December 3, 2019, 6:22 PM EST) -- Microsoft and Oracle can apportion sales tax on computer software purchased by a Massachusetts company to other states from which the software was accessed and can seek a refund of Massachusetts sales tax, the state Appellate Tax Board said Tuesday.

Oracle USA Inc., Oracle America Inc. and Microsoft Licensing GP were allowed to seek abatements and refunds of sales tax to reflect apportionment percentages to other jurisdictions based on information provided by medical equipment manufacturer Hologic Inc., the purchaser of the software, the board said.

The board rejected the state Department of Revenue's assertion that the vendors could not seek apportionment...

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