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Oracle USA, Inc. v. Commissioner of RevenueSJC-13013Argue Date: Monday February 1, 2021*Summary: Sales Taxation-- The Massachusetts Commissioner of Revenue is appealing a decision involving the apportionment of sales tax on computer software sold in Massachusetts where the purchaser uses the software in another state. Justices: Budd, C.J., Gaziano, Lowy, Cypher, Wendlandt, Georges, Jr., J., JJ. Appellant: Commissioner of Revenue Counsel for Appellant: Richard S. Weitzel, Esquire Timothy R. Stille, Esquire Marikae G. Toye, Esquire Appellee: Oracle USA, Inc. Counsel for Appellee: Richard L. Jones, Esquire Caroline Kupiec, Esquire Joseph Donovan, Esquire Court Appealed From: Appellate Tax Board Lower Court Judge: Route to SJC: Sua Sponte Transfer from Appeals Court Amici Curiae: New England Legal Foundation , Council on State Taxation *Summary is not an official part of the court proceedings, it is presented so that those who access the website will have a general understanding of the legal issues in the case. Access published opinions - View SJC Docket Information - Download Caption text |