Massachusetts alternative location sale.

A discount chain was subject to Massachusetts sales and use tax when merchandise was sold in Massachusetts but arranged to be picked up by a customer in New Hampshire, which has no sales tax. The retail appliance and electronics store was trying to provide an “alternative location sale” to its customers by attempting to dodge the 5% Massachusetts tax. (Circuit City Stores, Inc. v. Commissioner of Revenue, Docket No. F251413, February 11, 2002)

Posted on March 15, 2002