On February 11, 2021, Phil Olsen was quoted in the Massachusetts Lawyers Weekly article, “Tax treatment of multi-state use of software before SJC.” The article explains the issues in Oracle, et al. v. Commissioner of Revenue, which is pending in the Supreme Judicial Court. The case stems from the Commissioner’s refusal to abate sales tax on the sale or licensing of computer software, which was to be used by the purchaser in multiple states.

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Were the SJC to adopt the commissioner’s reasoning, it would create a pretty severe “trap for the unwary,” Olsen says. A taxpayer unaware of the pressing need to provide the necessary exemption certificate up front would be left with no recourse, despite paying the state too much sales tax.

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Read the article in Massachusetts Lawyers Weekly (subscription required).