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Home / Opinion Digests / Form letters insufficient contacts for jurisdiction (access required)

Form letters insufficient contacts for jurisdiction (access required)

Where Massachusetts sent plaintiff, a Virginia company, form letters and notices advising that it might have a duty to collect and remit sales tax on its internet business activities in Massachusetts, these are insufficient contacts to establish jurisdiction for plaintiff’s declaratory judgment action. Code § 8.01-184-1 confers circuit courts with original jurisdiction over declaratory actions filed ...