Dan Thompson and Adam Giera will be representing the Thompson Tax Team at the 2023 Annual IPT Event in June. We will be hosting the annual cornhole event and the group luncheon on Tuesday, June 27th. Please stop by to say hi; we look forward to seeing you there!
The Supreme Judicial Court of Massachusetts has ruled in favor of the taxpayer in the Auto Parts Network Inc. v. Commissioner case. This ruling denies the Massachusetts Commissioner of Revenue to consider the use of cookies, apps, and content delivery networks (CDNs) while deciding whether a vendor has physical nexus with the State of Massachusetts.
The Commissioner of Revenue argued that cookies, downloadable apps, and CDNs created the physical presence in Massachusetts necessary to enforce taxation laws under the Quill v. North Dakota standard. By using this standard, the audit division of the Department of Revenue sought to require US Auto Parts to register for, collect, and remit sales tax in Massachusetts. As additional evidence of the commissioner’s claim, they argued that the standard established by Wayfair v. South Dakota could be applied retroactively to require enforcement of 830 Mass Regs § 64H.1.7 when applied to out-of-state vendors.
After deferring to the Appellate Tax Board and then the U.S. Supreme Court, the Massachusetts High Court ruled in favor of the taxpayer.
Please let us know if you have any questions about this case or how it may affect your business.
Great news! We are expanding our consulting practice and are currently searching for a Sales Tax Manager with a general affinity for all things related to sales and use tax. The Sales Tax Manager position is heavily focused on client data analysis, and the ideal candidate is someone who is familiar with researching multistate sales and use tax topics then preparing written analyses and memos based on their research. Nexus studies, apportionment reviews, audits/reverse audits, as well as voluntary disclosure and amnesty program projects, are a major responsibility of the Sales Tax Manager. The Sales Tax Manager will be required to prepare work plans, execute projects successfully by critical deadlines, and oversee and manage projects from start to finish. The Sales Tax Manager will also be required to stay up to date with industry standards and developments to actively assess how they may impact our existing clients.
*Remote work is negotiable, but the candidate must reside in either the Greater Sacramento or Greater Chicago area.
The following qualifications apply (but if you come close and just LOVE all things related to sales and use taxes, please reach out to us anyway to see if there are any other opportunities you may qualify for).
Benefits include a competitive salary, health insurance, vision insurance, matching 401(K), ongoing professional development opportunities, and a generous paid time off package.
We are so honored to have been serving our clients for nineteen years! To celebrate this milestone, we all took the day off to relax, refresh and reflect on the almost 2 decades of being in business. We are honored to continue to serve our amazing clients and thank you for your continued support. Also, a big thanks to our wonderful team! We couldn’t do this without you.
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