Archives: Sales Tax Refunds

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Massachusetts multiple points of use sourcing update—a surprise reversal by the Appellate Tax Board

The Massachusetts Appellate Tax Board (“ATB”) has—on its own motion—reconsidered and reversed a 2017 decision that denied refund claims for sales tax paid on software downloaded onto servers located in Massachusetts, but used outside of Massachusetts. Taxpayers that paid Massachusetts sales tax on software used outside the Commonwealth may have a refund opportunity and should … Continue Reading

Massachusetts Appellate Tax Board denies Multiple Points of Use sales tax refund claims

The Massachusetts Appellate Tax Board (“ATB”) has issued an order denying three sales tax refund claims involving multiple points of use (“MPU”) sourcing.  In each case, vendors had filed refund claims arguing that their customers were eligible for refunds of sales tax charged on the full sales price of software delivered to Massachusetts to the … Continue Reading

Reminder for Taxpayers to File Refunds for the Defunct Massachusetts “Tech Tax”

For nearly 220 vendors, time is running out to file applications for abatement to obtain refunds of the nearly $800,000 in taxes paid to the Department of Revenue under the repealed sales tax on software services.  According to a recent blog post by the Department, although approximately 250 vendors collected the tax from customers and … Continue Reading
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