Think You’re Not a Manufacturing Company? Think Again!

Deadline Approaching for 2018 Retroactive Classification in Massachusetts Like many states, Massachusetts offers significant tax benefits to corporations engaged in manufacturing. But, what is “manufacturing?” In the words of a former U.S. president, “it depends on what the meaning of the word ‘is’ is.” Or, in this case, the meaning of “manufacturing.” The window will soon close for classification as a manufacturing corporation for the 2018 calendar year. Now is the time to consider whether your company...

South Dakota v. Wayfair: Preparing for the Overruling of Quill

On April 17, South Dakota v. Wayfair Inc.was argued before the Supreme Court. The court has been asked to consider whether to overrule Quill, the 1992 decision that “The Constitution’s commerce clause prohibits the states from requiring out-of-state retailers that do not have a physical presence in the state to collect tax on sales to state residents.*” South Dakota’s argument, simply put, is that the states are losing out on sales tax revenues that can be invested in...