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Matthew A. Morris published in Tax Notes State on Massachusetts DOR setting de minimis use tax threshold for rolling stock
Matthew A. Morris, tax partner in the firm’s Business Law Department, was published in Tax Notes State on May 15, 2023. His article, “Massachusetts DOR Sets De Minimis Use Tax Threshold For Rolling Stock,” focuses on the six-day de minimis standard for use tax on interstate commercial vehicles as recently set forth in the Massachusetts Department of Revenue’s Directive 23-1.
