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Taxation & Estate Planning

: TaxProf Blog

Court: MA Cannot Force NH Vendor to Collect Use Tax From MA Purchaser

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Following up on last November's post on Town Fair Tire and the Silliness of the Physical Presence Rule for Use Tax Collection Nexus, 50 State Tax Notes 447 (Nov. 17, 2008): the Massachusetts Supreme Judicial Court yesterday issued its opinion in Town Fair Tire Centers v. Commissioner of Revenue, No....

Full post as published by TaxProf Blog on August 26, 2009 (boomark / email).

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