Massachusetts Issues Final “Groupon – Sales Tax” Guidance: DOR Directive 12-4
Final Administrative Guidance: Last Monday, July 16, 2012, the Massachusetts Department of Revenue (“the Department”) issued its final directive, 12-4, on the sales tax implications of Groupon type vouchers. (Applause please!) Ordinarily, a Department of Revenue’s issuance of administrative guidance wouldn’t necessarily warrant such fanfare, but in this case it’s only taken the Department ten months, two working […]
Massachusetts’ Revised Guidance on Groupons & Sales Tax; An ‘About Face’ or Simply a More Reasonable Approach?
Revised Administrative Guidance: The tax implications of Groupon, LivingSocial and other deal-of-the-day transactions are undoubtedly a topic I’m passionate about. If you’re a frequent visitor to The State and Local Tax “Buzz”, you’ve likely read at least a few of my prior contributions on this topic. Today I’m back to reporting on a new, or should I say updated, “Groupon […]