On November 8, 2016, Massachusetts voters passed Initiative Petition 15-37, The Regulation and Taxation of Marijuana Act. The Act: legalizes the possession of one (1) ounce or fewer of marijuana for people age twenty-one (21) and older and the personal possession of ten (10) ounces and not more than twelve (12) plants cultivated in a person’s primary residence for personal use; establishes a Cannabis Control Commission with the authority to license,… More
Category Archives: Tax
How Can Retailers Avoid Consumer Class Actions and Government Investigations Over State Sales Tax?
Consumer class actions regarding the over-collection of state sales tax continue to be a thorn in the side of retailers. While the amounts of tax collected may be individually small, claims asserted on behalf of a class can expose large retailers to potentially millions of dollars in liability and, in some cases, investigatory action by state attorneys general under state consumer protection acts.
The types of tax at issue have included sales tax on computer hardware service contracts,… More