Apportionment in Massachusetts—Cost of performance litigation continues with market sourcing and throwout on the horizon.

On July 24, 2013, the Massachusetts Legislature overrode Governor Patrick’s veto and enacted sweeping changes to the sourcing of receipts from sales other than sales of tangible personal property. The new legislation replaces the current cost of performance sourcing regime with a market-based sourcing rule for tax years starting on or after January 1, 2014. The legislation also introduces a throwout rule for sales other than sales of tangible personal property.

Meanwhile, over a dozen cases are pending or have been recently resolved at the Appellate Tax Board involving the current cost of performance sourcing regime.

Join us and learn about:

• The pending and recently resolved cost of performance cases; 
• Pending cases in which the Massachusetts Department of Revenue is seeking to source receipts to Massachusetts on an "all or nothing" basis; and
• The new market-based sourcing and throwout provisions