This article, authored by SalesTaxSupport.com's Internet Tax blogger, Sylvia Dion, was published by Bloomberg BNA and appeared in the publisher's State Tax Weekly and its Multistate Tax Report in August 2012 and September 2012, respectively. The article discusses Massachusetts' final administrative guidance, DOR Directive 12-4, which discusses how sales tax should be applied when "deal-of-the-day" (i.e., "Groupon") certificate is used to purchase products or meals at Massachusetts retail establishments or restaurants. This article was significant as the DOR Directive 12-4 was issued ten months after the Massachusetts Department of Revenue (DOR) issued its first of two draft directives and which represented a change in direction from the DOR's initial guidance. The article has been posted to Sylvia's website per permission of the publisher, and can be downloaded from her site by clicking on the link below:
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