Massachusetts Supreme Court Rejects Cookie Nexus

Erik Wallin
January 13, 2023


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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Erik Wallin

Erik Wallin is a Senior Tax Counsel on the Tax Research Team at Sovos Compliance. Erik has been with Sovos Compliance since 2011, and his main areas of focus are 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 LL.M. in Taxation from Boston University.
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