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ORACLE USA, INC. v. COMMISSIONER OF REVENUE

SJC-13013.

487 Mass. 518 (2021)

ORACLE USA, INC. v. COMMISSIONER OF REVENUE (and two consolidated cases).

Supreme Judicial Court of Massachusetts, Suffolk.

May 21, 2021.

Attorney(s) appearing for the Case

Richard S. Weitzel, Assistant Attorney General, for Commissioner of Revenue.

Richard L. Jones for the taxpayers.

Ben Robbins & Martin J. Newhouse, for New England Legal Foundation, amicus curiae, submitted a brief.

Karl A. Frieden & Michael E. Porter, for Council on State Taxation, amicus curiae, submitted a brief.

Present: Budd, C.J., Gaziano, Lowy, Cypher, Wendlandt, & Georges, JJ.

At issue in these cases is whether G. L. c. 64H, § 1, provides taxpayers a statutory right to apportion sales tax on software transferred for use in more than one State, and, if so, whether the general abatement process, see G. L. c. 62C, § 37, is available to taxpayers seeking such an apportionment. The taxpayers —...

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