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 […]
As We Wait for Massachusetts, More States Issue “Groupon Sales Tax” Guidance
Administrative Guidance: Groupons and Sales Tax! Now here’s an issue that states are paying close attention to – specifically how discounts offered through internet based “deal-of- the-day” marketing companies, such as Groupon and LivingSocial, impact the sales price subject to sales tax. In this post, I provide an update on Draft Guidance issued by Massachusetts last […]
Wondering How Sales Tax Applies to a Groupon? Massachusetts Issues Draft Guidance
Image: Groupon Webpage onMassachusetts Deals This past June, I wrote a post entitled “Wondering How Sales Tax Applies to a Groupon? So Are Many of The States”. If you’re a frequent visitor to The State and Local Tax “Buzz”, my guess is you’ve read this post as it’s become the most popular blog post I’ve published to […]
Massachusetts Department of Revenue Offers an Opportunity to Withdraw “Binding” 2009 Worldwide or Affiliated Group Election
Administrative Guidance, Filing Elections: On January 20, 2011, the Massachusetts Department of Revenue (“the Department”) issued Department of Revenue Directive 11-1: Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report, in response to the Department’s belief that some Massachusetts combined groups may have erroneously made either a worldwide or […]
Massachusetts Follows IRS’ Lead: Massachusetts Taxpayers in Federally Designated Disaster Areas Receive Additional Time to File and Pay
SALT Alert: If you are a resident of, or have business operations in, Massachusetts you are probably aware by now that President Obama recently declared certain counties in Massachusetts federal disaster areas due to severe storms and flooding that plagued these counties for several weeks in March. The Massachusetts counties that are designated as federal […]
Massachusetts Limited Amnesty Program for Taxpayers with Existing Business Tax Liabilities Begins April 1, 2010
SALT Alert: On March 12, 2010, the Massachusetts Department of Revenue (“the Department”) issued Technical Information Release (“TIR”) 10-5, Limited Amnesty For Taxpayers With Existing Business Tax Liabilities, in which the Department announced the details of a limited amnesty program which goes into effect today, April 1, 2010. This two month limited amnesty program will run […]