The Bay State doesn’t have an appetite for cookies.
A Massachusetts judge has dismissed a lawsuit by six remote sellers seeking a ruling on whether the state’s cookie nexus regulation was out of alignment with the Supreme Court’s June 2018 South Dakota v. Wayfair decision.
Blue Nile LLC alleged the state’s use of electronic “cookies” to create a sales tax nexus for e-retailers is an unconstitutional application of retroactive tax liability. Not requiring collection of tax retroactively is one of three features the majority in the Wayfair decision suggested could help a state’s law pass constitutional muster.
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