We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close

Mass. Can’t Tax Out-Of-State Worker Premiums, Court Says

Law360 (April 13, 2018, 8:26 PM EDT) -- The state of Massachusetts cannot collect taxes on health care premiums paid by companies' out-of-state employees, the state's high court ruled Friday, rejecting the Commissioner of Revenue’s long-standing practice.

The Supreme Judicial Court ruled in favor of Dental Service of Massachusetts, which set out in 2011 to obtain a $3.75 million refund of state taxes it had paid on out-of-state premiums. The high court affirmed the Appellate Tax Board’s interpretation that insurers operating preferred provider arrangements must pay taxes only on payments they receive from workers...
To view the full article, register now.
Law360 Pro Say Podcast
Check out Law360's new podcast, Pro Say, which offers a weekly recap of both the biggest stories and hidden gems from the world of law.