Jordan M. Goodman Shares Insight with Tax Notes in “Quill Overkill? State Assertions of Pre-Wayfair Nexus”

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The below excerpt is from Amy Hamilton’s article, “Quill Overkill? State Assertions of Pre-Wayfair Nexus,” published by Tax Notes on May 17, 2022. Read the full article on Tax Notes’ website here.

Jordan M. Goodman discusses cookie nexus and the retroactive effect with Tax Notes.

The Massachusetts Department of Revenue has been asserting that cookies and apps placed by out-of-state internet businesses on the devices of their Massachusetts customers constituted physical presence under Quill Corp. v. North Dakota. The basis for these assessments is the cookie nexus section of a now-superseded DOR internet vendor rule.

This internet vendor regulation was effective from October 1, 2017, until October 1, 2019, the date the state’s Wayfair-type economic nexus statute took effect. Jordan commented that HMB has had several clients with cases challenging the DOR’s enforcement of the cookie nexus rule.

“We have some that we are still resolving because the dollars are - even for one year - significant,” said Jordan.

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