Appellate Tax Board adds to body of law on remotely accessed software

On January 6, 2022, Phil Olsen was quoted in the article, “Appellate Tax Board adds to body of law on remotely accessed software,” by Massachusetts Lawyers Weekly. The article outlines a recent Appellate Tax Board decision, ruling that a business qualified as a manufacturer should receive a corporate excise abatement because it was engaged in the sale of remotely accessed software, rather than the provision of a service. Phil notes that the Appellate Tax Board’s expansive view of manufacturing has meaningful tax impacts on cities and towns. Read the article in Massachusetts Lawyers Weekly.