<p>Massachusetts Appellate Tax Board Denies Refund Requests for Cost-of-Performance Method</p>

Massachusetts Appellate Tax Board Denies Refund Requests for Cost-of-Performance Method

Massachusetts Appellate Tax Board

The Massachusetts Appellate Tax Board determined that a group of cable providers was not entitled to a refund of corporate excise tax after they redetermined their Massachusetts sales using the cost-of-performance method.

<p>The Massachusetts Appellate Tax Board determined that a group of cable providers was not entitled to a refund of corporate excise tax after they redetermined their Massachusetts sales using the cost-of-performance method.</p>