Taxpayers got a rare win at the end of last year when a Massachusetts court struck down a bizarre “cookie nexus” law that the state had enforced for years. Unfortunately, because of the “heads I win, tails you lose” way that tax disputes so often work out for the taxpayer, there’s not likely to be much in the way of refunds for businesses that were strong-armed into paying this unconstitutional tax.For context, in 2018, the Supreme Court overturned the longstanding precedent that states could only require businesses with “physical presence” […]
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