Tax Refunds Unlikely Despite Crumbled Massachusetts Cookie Nexus

Very few out-of-state retailers targeted by the Massachusetts Department of Revenue for declining to collect sales taxes under the “cookie nexus” program, or collecting under protest, will be able to petition the state for a remedy now that the theory has been discredited.

A December ruling by the Massachusetts Supreme Judicial Court rejecting tax collection duties under the cookie nexus principle raised hopes among the victors that large numbers of online businesses might finally be able to seek refunds. Cookie nexus, also called the vendors internet sales regulation, asserts online sellers establish a physical presence in the state for ...