Massachusetts State and Local Tax 2021 Quarterly Updates

In 2021, Phil Olsen contributed quarterly Massachusetts state and local tax updates to Bloomberg Tax.

First Quarter 2021 – Phil provides summaries of judicial and administrative developments occurring in Massachusetts during the first quarter of 2021.

Second Quarter 2021 – Phil outlines several significant judicial and administrative developments occurring in Massachusetts during the second quarter of 2021. Among other things, lingering sales tax apportionment question was answered, property tax assessments increasingly presented problems for taxpayers, and the governor continued a program of incentivizing clean energy technologies.

Third Quarter 2021 – Phil summarizes recent tax developments in Massachusetts, including the proposed digital advertising tax, the state’s brownfields tax credit, sales and use tax, room occupancy tax, and the return to pre-pandemic individual income sourcing rules.

Fourth Quarter 2021 – Phil summarizes fourth-quarter tax developments in Massachusetts, including two significant state tax decisions issued by the Appellate Tax Board, involving efforts to tax online sales and manufacturing tax benefits for developers of computer software.