The Massachusetts Appellate Tax Board recently vacated, on its own motion, a previous decision in favor of the Commissioner of Revenue and ruled that a Massachusetts-based company (the “Company”) was entitled to a refund of...more
The Massachusetts Department of Revenue (“Department”) recently promulgated a proposed amended regulation governing the classification of corporations as “manufacturing corporations” for corporate excise tax purposes (the...more
The Massachusetts Appellate Tax Board held that a corporation relying on contract manufacturing to produce its products was a “manufacturing corporation” and, therefore, required to use a single-factor apportionment formula...more
CONTRACT MANUFACTURING AND MASSACHUSETTS: OUT-OF-STATE BUSINESSES BEWARE -
In Massachusetts, the concept of manufacturing has evolved. Smoke stacks and assembly lines, once common in the Commonwealth, continue to...more