The webinar will focus on observations and commentary on both pending and recently decided corporate excise tax and sales and use tax cases at the Appellate Tax Board, Court of Appeals, and Supreme Judicial Court.  Topics covered will include:

• Apportionment litigation including continuing cost of performance appeals;
• Challenges to the Department's special industry apportionment provisions;
• Appeals resulting from the Department's denial of sales tax refund claims based on multiple points of use;
• Challenges to the Department's authority to impose sales tax on remotely-accessed software, SaaS, and cloud computing products; and
• A survey of recently filed Appellate Tax Board petitions