Cookie Nexus Can't Apply Pre-Wayfair, Mass. Justices Say

By Maria Koklanaris (December 22, 2022, 10:55 AM EST) -- The U.S. Supreme Court's landmark Wayfair decision allowing states to tax sales from out-of-state sellers cannot be applied retroactively and made clear that electronic cookies didn't constitute physical presence before the ruling, the Massachusetts Supreme Judicial Court affirmed Thursday....

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