Massachusetts State and Local Tax Quarterly Updates – 2023

In 2023, Phil Olsen contributed quarterly Massachusetts state and local tax updates to Bloomberg Tax.

First Quarter – Phil summarizes recent tax developments in Massachusetts, including a case involving urban renewal zones, cases involving nonprofits, and legislation conforming state law changes to the tax code.

Second Quarter – Phil outlines recent tax developments, including rules on litigating tax appeals, a case about cellphone purchasers suing the Commissioner of Revenue, and a draft regulation for remote retailers.

Third Quarter – Phil discusses single sales factor apportionment, capital gains, tax abatement, and sports betting.

Fourth Quarter – Phil reviews cases involving the state’s Appellate Tax Board and enforcement efforts from the Department of Revenue.