This bill provides as an election (an opt-in and not mandatory) single sales factor apportionment to all Massachusetts industries in the Commonwealth. The Single Sales Factor apportionment is the ratio of Massachusetts sales to overall sales. Under current law, it applies to manufacturing companies, qualifying defense contractors, and qualifying financial service providers.
State House, Room 109B
Boston, MA
(617) 722-1485
Massachusetts State Senator Proudly Serving the Second Worcester District
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