CITRIX SYSTEMS, INC. v. COMMISSIONER OF REVENUE

SJC-12741.

484 Mass. 87 (2020)

CITRIX SYSTEMS, INC., & another, v. COMMISSIONER OF REVENUE.

Supreme Judicial Court of Massachusetts, Suffolk.

February 5, 2020.


Attorney(s) appearing for the Case

Mark C. Fleming , ( Matthew D. Schnall , & Elizabeth A. Bewley , also present) for the taxpayer.

Pierce O. Cray , Assistant Attorney General, ( Marikae G. Toye , also present) for Commissioner of Revenue.

Ben Robbins , & Martin J. Newhouse , for New England Legal Foundation, amicus curiae, submitted a brief.

Present: GANTS, C.J., LENK, GAZIANO, LOWY, BUDD, CYPHER, & KAFKER, JJ.


This case concerns whether fees charged for subscriptions to use online software products are subject to Massachusetts sales tax. Citrix Systems, Inc.2 (Citrix), sold subscriptions for three online software products that enabled users of the software to have some level of access to a remote computer, depending...

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