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

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...

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

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...

Brann & Isaacson Files Challenge To Massachusetts Rule Targeting Internet Retailers

On Friday, June 9, 2017, American Catalog Mailers Association and NetChoice filed suit against the Commissioner of the Massachusetts Department of Revenue to block implementation of a Massachusetts rule, due to go into effect on July 1, 2017, under which certain Internet retailers without any physical presence in Massachusetts would nonetheless be required to collect...