Just chiming in here looking for clarification. Bunga you seem to have the strongest opinion on this.
Amazon stated the are providing “Estimated value of the seller’s inventory in our Massachusetts fulfillment centers, calculated based on the seller’s selling prices in late 2016 and in 2017”.
Is this about property taxes (inventory) or is it about sales tax?
I ask because the Massachusetts Dept of Revenue states:
830 CMR 64H.1.7: Vendors Making Internet Sales (google this exact phrase to find it)
"Vendor. A retailer or other person selling tangible personal property or services, the gross receipts from the retail sale of which are required to be included in the measure of the tax imposed by M.G.L. c. 64H or c. 64I.
(3) General Rule. An Internet vendor with a principal place of business located outside the state that is not otherwise subject to tax is required to register, collect and remit Massachusetts sales or use tax with respect to its Massachusetts sales as follows:
(a) For the period beginning October 1, 2017 through December 31, 2017, if during the preceding 12 months, October 1, 2016 to September 30, 2017, it had in excess of $500,000 in Massachusetts sales from transactions completed over the Internet and made sales resulting in a delivery into Massachusetts in 100 or more transactions."
So if I’m reading this correctly, sales tax only applies to sellers with sales over $500,000 AND 100 transactions.