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South Dakota v. Wayfair Update: Massachusetts

Massachusetts recently announced their existing regulation, 830 CMR 64H.1.7: Vendors Making Internet Sales, continues to apply and is not impacted by the Supreme Court’s decision to overturn Quill.

According to the regulation, which took effect October 1, 2017, an Internet vendor without physical presence in the state that is not otherwise subject to tax is required to register, collect and remit sales or use tax with respect to its Massachusetts sales if during the preceding calendar year:

  • it had more than $500,000 in Massachusetts sales from transactions completed over the Internet; and
  • made sales resulting in a delivery into Massachusetts in 100 or more transactions.

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