Taxation Law Newsletter

October 2012
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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

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