new Revenue Trend. State Uses Novel Approach to Capture Online Sales Tax.

State: Massachusetts

How Massachusetts is capturing new sources of online sales tax revenue: re-defining how a retilaer has a presence in the state

What is the new definition of presence in Massachusetts to trigger sales tax: It’s black and white- an app is a presence, a cookie left on a mobile device is a presence. 

What’s the response from NetChoice, an association of ecommerce sites: “your business is subject to the taxation [and] regulation in any state where a user simply enters their website address. That can’t hold up to legal scrutiny, because it certainly doesn’t hold up to common sense.”

Texas Public Radio | Massachusetts Tries Something New To Claim Taxes From Online Sales