“Oracle USA Inc. v. Commissioner of Revenue: Statutory Construction and Commissioner’s Authority”

Jennifer Karpchuk, Stewart Weintraub, and Alissa Gipson article on “Oracle USA Inc. v. Commissioner of Revenue: Statutory Construction and Commissioner’s Authority”

In an article published on March 9, 2021 in Bloomberg Tax, Chamberlain Shareholders Jennifer Karpchuk and Stewart Weintraub and Associate Alissa Gipson discuss the recent Oracle USA Inc. v. Commissioner of Revenue case that involves sales tax apportionment and its pending decision with the Massachusetts Supreme Judicial Court. This case “deals with statutory construction the authority granted to the Massachusetts’ Commissioner of Revenue,” explain Karpchuk, Weintraub and Gipson.

The authors further explain that the crux of Oracle is statutory construction and legislative intent. “Does the taxpayer have a right to an otherwise proper refund where it did not follow the procedure established by regulation for claiming an exemption?” said Karpchuk, Weintraub and Gipson. “It is hard to fathom that the legislature would support the narrow view proffered by the commissioner; there is nothing in the text of the statute nor the legislative history suggesting such a constricted reading.”

To view the full article, subscribers may click here.