Sullivan & Worcester LLP

Rich has developed a strong record in representing clients in SALT controversies over the years, including a string of recent victories in landmark Massachusetts tax cases. In 2021 he argued and prevailed before the Massachusetts Supreme Judicial Court in Oracle v. Commissioner of Revenue, which affirmed the right of businesses to apportion sales tax on software used in multiple states. The Oracle decision was named a top SALT case of 2021 by Law360 and a Top Indirect Tax Dispute Worldwide for Q2 2021 by International Tax Review. In 2023, Rich notched another win before Massachusetts’ highest court in Reagan v. Commissioner of Revenue, reversing the state’s policy of assessing sellers of exempt urban redevelopment projects; the case marked an important victory for taxpayers as well as urban renewal and affordable housing. See also Akamai Technologies v. COR (ATB, 2021; manufacturing corporation benefits for CDN software provider); VAS Holdings, Inc. v. COR (SJC, 2022 (representing amicus curie); Mass. lacked authority to tax out-of-state corporation –  adopting position first raised in our amicus brief).

In 2024, Rich was named a "Go To" Tax Lawyer by Massachusetts Lawyers Weekly. In 2022, Rich was selected as a finalist for Litigator of the Year by The American Lawyer. In 2021, the editors of Law360 selected Rich as Tax MVP and published a profile story on his career and recent achievements. In 2021, Rich was also named a "Lawyer of the Year" by Massachusetts Lawyers Weekly. Rich has been recognized by International Tax Review’s Tax Controversy Leaders’ Guide for the past six years and in August 2020, 2022 and 2023 was shortlisted by ITR Americas for the North America Indirect Tax Practice Leader of the Year. He has been recognized and ranked by The Legal 500 U.S., Chambers USA and Best Lawyers in America©.

Rich formerly taught State and Local Taxation as an adjunct professor at Northeastern University, D’Amore-McKim Graduate School, MS in Taxation Program. He is active with the American Bar Association’s Tax Section, and co-chairs the SALT Subcommittee on Income & Net Worth. He previously served as co-chair of the Boston Bar Association’s Tax Section and its State Tax Committee.

Rich is co-author of “Taxation,” Vols. 4 - 4C of Thomson Reuters’ Massachusetts Practice Series and frequently writes and speaks at seminars on SALT topics. He has been quoted on tax matters in numerous publications, including Tax Notes, Bloomberg, Law360, The Boston Globe and Boston Herald.

Rich has also appeared as a guest on National Public Radio (NPR) programs to discuss SALT issues, including: SCOTUS Says States Can Collect Sales Tax From Online Retailers, Radio Boston with Meghna Chakrabarti (2018); Massachusetts Tries Something New To Claim Taxes From Online Sales, All Things Considered (2017); and Mass. Online Sales Tax Raises Legal Questions, Radio Boston (2017).