Mass. SJC Affirms U.S. Auto Parts’ Victory in Closely Watched State Tax Dispute

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On December 22, 2022, the Massachusetts Supreme Judicial Court, in a unanimous opinion written by Justice Wendlandt, held that the Massachusetts Department of Revenue cannot apply the U.S. Supreme Court’s opinion in South Dakota v. Wayfair retroactively against Brann & Isaacson client, U.S. Auto Parts Network, Inc. The Court held that the Department’s Internet Vendor...

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Brann & Isaacson Wins Summary Judgment for U.S. Auto Parts in Massachusetts Tax Dispute

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On January 28, 2021, the Massachusetts Appellate Tax Board granted summary judgment in favor of Brann & Isaacson client, U.S. Auto Parts, and abated a sales tax assessment dating to October 1, 2017. The Massachusetts Department of Revenue had assessed U.S. Auto Parts, which did not have a physical presence in Massachusetts, under its Internet Vendor...

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