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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS

Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!