|
0 ftp code
U.S. Auto Parts Network, Inc. v. Commissioner of RevenueSJC-13283Argue Date: Friday November 4, 2022*Summary: Taxation-- Whether Massachusetts may require an internet seller of aftermarket automobile parts with no traditional physical presence in the state to collect sales or use taxes on internet sales to Massachusetts customers and remit them to Massachusetts. Justices: Budd, C.J., Gaziano, Lowy, Cypher, Kafker, Wendlandt, Georges, Jr., JJ. Appellant: Commissioner of Revenue Counsel for Appellant: Timothy R. Stille, Esquire Brett M. Goldberg, Esquire Michael T. Fatale, Esquire Julie E. Green, A.A.G. Appellee: U.S. Auto Parts Network, Inc. Counsel for Appellee: George Steven Isaacson, Esquire Jamie Szal, Esquire David Swetnam-Burland, Pro Hac Vice Attorney Martin Eisenstein, Pro Hac Vice Attorney Court Appealed From: Appellate Tax Board Lower Court Judge: Route to SJC: Direct Appellate Review Amici Curiae: New England Legal Foundation , National Taxpayers Union Foundation , PioneerLegal LLC *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 |