Microsoft Can't Apportion Sales Tax, Mass. Justices Told

Law360 (February 1, 2021, 4:26 PM EST) -- Microsoft and Oracle cannot apportion sales tax on software purchased by a Massachusetts company to other states from where the software was accessed and seek a tax refund, the Massachusetts Department of Revenue told the state's highest court Monday.

Microsoft and Oracle's victory allowing the companies to seek abatements and refunds reflecting apportionment percentages to other jurisdiction on software purchased by a Massachusetts company should be undone, the state's highest court heard Monday. (AP Photo/Raphael Satter) The Massachusetts revenue department asked the justices to undo the Appellate Tax Board's decision allowing Oracle USA Inc., Oracle America Inc. and Microsoft Licensing GP to...

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