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Mass. To Enforce 'Cookie Nexus,' Revenue Dept. Says

Law360 (September 17, 2018, 6:56 PM EDT) -- Massachusetts made it clear Monday that it will continue to enforce its “cookie nexus” regulation reaching back to October 2017, when the regulation was promulgated.

The Boston skyline, with the Massachusetts State House dome at center. The state Department of Finance’s regulation about remote sellers being linked to the state if they have an identifying piece of data on a state resident’s computer went into effect Oct. 1, 2017. (AP) In Technical Information Release 18-8, the state Department of Revenue dealt with questions that have arisen from practitioners and businesses about the timing of enforcement of the cookie nexus provision that...

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