Microsoft Can Apportion Sales Tax, Top Mass. Court Says
By James Nani (May 21, 2021, 7:48 PM EDT) -- Microsoft and Oracle can apportion sales tax on software purchased by a Massachusetts company to other states where the software was accessed and seek a tax refund, Massachusetts' top court upheld Friday.
Microsoft Licensing GP, Oracle USA Inc. and Oracle America Inc. can seek abatements and refunds of sales and use tax to reflect apportionment percentages to other jurisdictions, Massachusetts' top court said. (AP Photo/Elaine Thompson) The Supreme Judicial Court upheld a decision by the state Appellate Tax Board, finding that Oracle USA Inc., Oracle America Inc. and Microsoft Licensing GP were allowed to seek abatements and refunds of sales and...
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