Apportionment of Sales Tax on Software Through General Abatement Process, Massachusetts High Court Approves

Software is critical for countless businesses in the real estate and construction industries. After the Massachusetts Supreme Judicial Court’s recent decision in Oracle, there may be a sales tax refund opportunity for businesses (including real estate, construction companies) that license software for use in Massachusetts and in other states.  Read more about the court’s decision here by Zachary T. Atkins and William L. Bennett.