Analysis

Scope Of Mass. Sales Tax Rule May Go Beyond Online Sales

By Vidya Kauri (April 10, 2017, 9:31 PM EDT) -- A new requirement subjecting online sales into Massachusetts to sales tax may not only illegally discriminate against e-commerce, but it could also have much broader implications for corporate and property taxes with its expansive interpretation of tangible personal property.

The Massachusetts Department of Revenue issued a final directive at the beginning of this month to compel large, out-of-state internet retailers to collect and remit sales and use taxes from Massachusetts customers if, in the previous year, they made more than $500,000 in sales and had 100 or more transactions accounting for sales that were delivered in the state.

The revenue department...

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