The Massachusetts Commissioner of Revenue claimed the state was entitled to use taxes from a New Hampshire tire store, Town Fair Tire Centers, that sold merchandise to residents of Massachusetts without collecting the Massachusetts use tax. The Commissioner stated that the tax assessments were proper because Massachusetts customers intended to use the tires in Massachusetts. ... more

If a sales rep individually contracts with one or more companies that manufacture, produce, import, or distribute a product for sale to customers in New Hampshire and if that sales rep is paid a commission, in whole or in part, for those sales, he may have certain protections under a New Hampshire statute, RSA 339-E, ... more

A recent First Circuit of Appeals decision addresses what happens when an employer erroneously tells an employee that they are entitled to the Family Medical Leave Act leave (“ FMLA”). The FMLA entitles eligible employees to take 12 weeks of unpaid leave during any 12-month period to care for a family member who is seriously ... more