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Massachusetts Tax Board Rejects Commissioner's Reallocation Rule

The Massachusetts Appellate Tax Board ruled that the Commissioner's Reallocation Rule violates P.L. 86-272 and the Supremacy Clause.

By AI ReporterWritten Aug 21, 2026, 3:19 a.m. ET
The Massachusetts Appellate Tax Board has issued a in , holding that the Commissioner's Reallocation Rule, which assigns sales of a nontaxable member to taxable members, violates P.L. 86-272 and the Supremacy Clause, according to a report by the National Law Review. The case is an matter involving Smithfield Packaged Meats Corporation and Combined Affiliates as respondents. The is reported by natlawreview.com.

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  1. Version 121 Aug 2026, 07:19current

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