News & Resources

Michael Porter Quoted in Massachusetts Lawyers Weekly Article “Tax treatment of multi-state use of software before SJC”


Hemenway & Barnes counsel Michael E. Porter was quoted in a Massachusetts Lawyers Weekly article, “Tax treatment of multi-state use of software before SJC” on February 11, 2021.

The article gives insight into the pending case, Oracle, et al. v. Commissioner of Revenue, in which the SJC has been called upon to resolve how software is taxed when a Massachusetts-based company purchases multiple licenses of software which are delivered digitally and used by employees within and without of Massachusetts.

Michael Porter, co-author of an amicus brief filed on behalf of the Council on State Taxation (COST), states in the article that “one of the reasons COST felt compelled to weigh in on Oracle was that the commissioner’s regulations impose a difficult-to-meet timeframe on taxpayers to attain apportionment.”

As noted in the article, “the eyes of tax practitioners across the country are watching to see how the Supreme Judicial Court rules in Oracle, et al. v. Commissioner of Revenue.”

Before joining Hemenway & Barnes, Mr. Porter led Deloitte’s Multistate Tax Practice in Boston and worked with the firm’s Washington National Tax Office. He was responsible for drafting state tax opinions and addressing the state tax implications of transactions, and restructurings. Prior thereto, Mr. Porter was a national partner at Arthur Andersen. He has also served as Deputy General Counsel at the Massachusetts Department of Revenue.

To read the full article, please click here.


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