The Boston Bar Association held its annual tax conference this past Thursday, and as always the BBA pulled together a great lineup of practitioners, legislators, and Department of Revenue officials to discuss the latest in Massachusetts state tax.  The event was broken into four sections; one each on tax policy, litigation, and administrative updates, as well as a key note address by the Commissioner.  Some highlights included:

  • A question and answer session with Commissioner Nunnelly;
  • Spirited discussion on the sourcing of sales of pre-written software under the new market sourcing regulations;
  • Analysis of the limits (if any) of the Department’s sham transaction powers; and
  • Discussion of the Appellate Tax Board’s recent decision in favor of the taxpayer on a true-debt issue in MassMutual and whether the decision has potentially broader applicability.

Congratulations to the BBA’s state tax section and the rest of the BBA for once again putting on a great event.