Massachusetts Supreme Judicial Court holds Massachusetts could not enforce pre-Wayfair computer cookie use tax collection law
Michigan Court of Appeals holds MBT business loss carryforward cannot be claimed on taxpayer’s first corporate income tax return
Pass/Fail: Evaluating the test for D.C. statutory residency
Ninth Circuit Court of Appeals concludes Nevada locality has no private right of action to sue streaming video providers for franchise fees
A rose by any other name – Maryland to rename appellate courts
D.C. Attorney General alleges gig-economy company misclassifies workers as independent contractors
Supreme Court of Mississippi holds digital images are not subject to sales tax
Virginia Circuit Court determines sales of software and equipment exempt from sales tax

State tax case breakdowns – Q1 and Q2 2022
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