Massachusetts Department of Revenue Releases Draft Market-Sourcing Rules

Client Advisory
April 9, 2014

This Client Advisory discusses how Massachusetts moved in 2013 from a statutory “cost of performance” rule for sourcing sales of services in its income apportionment formula to a “market-sourcing” approach. The change took effect with respect to taxable years beginning on or after January 1, 2014.

View Client Advisory (PDF)