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Massachusetts Supreme Court Rejects Cookie Nexus

Erik Wallin
January 13, 2023

1/13/23

The Massachusetts Supreme Judicial Court recently held that the use of cookies, apps, and content distribution networks does not constitute in-state physical presence for the purpose of holding an online retail liable for sales and use tax.

To read the opinion click here.

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Author

Erik Wallin

Erik Wallin is a Regulatory General Counsel in the Sovos Regulatory Analysis & Design Department. Erik has been a member of the Sovos team for over 15 years and focuses his work on U.S. transaction tax law which includes special expertise in the taxation of technology and the taxation mechanisms that apply throughout the Colorado home rule jurisdictions. Erik is a member of the Massachusetts Bar, has a B.A. from York College of Pennsylvania, a J.D. from New England School of Law, and an L.L.M. in Taxation from Boston University.
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