Taxation Law Newsletter
October 2012
From left to right: Richard M. Stone and Caitlin M. Cianflone.
State Tax Practice Group notice
The State Tax Practice Group of the MBA's Taxation Law Section
addresses the needs of members who serve businesses and individuals
with Massachusetts and multi-state tax issues.
The ever-growing need of states such as Massachusetts to increase
tax revenue, coupled with the increasing national (rather than
strictly local) presence of business activity has resulted in
numerous audit and compliance issues faced by businesses. For
example, many of these issues are raised by how Massachusetts
treats local and multi-state income and sales, and the complexity
of proper reporting. A growing number of MBA members have been
seeking help with Department of Revenue issues. The State Tax
Practice Group of the MBA's Taxation Law Section helps members
address these issues.
The issues are substantial in terms of their bottom line impact on
Massachusetts taxpayers. The group will focus on acting as liaison
with the DOR in connection with various proposals, such as the new
"Unitary Combined Reporting" and apportionment requirements for
Massachusetts businesses, the business entity classification rules,
the numerous Sales and Use Tax positions taken by the DOR relating
to manufacturing, out-of-state sales, penalties and other
issues.
Members interested in participating in this group should contact
MBA Taxation Section Chair Rick Stone at [e-mail rick] or (617) 848-9360.
Richard M. Stone & Caitlin M. Cianflone
State Tax Practice Group Co-Chairs