63.39.1: Corporate Nexus , 830 CMR 63.39.1

Summary

(1) General.

(a) Purpose. In general, 830 CMR 63.39.1 describes the circumstances pursuant to which certain business corporations will be subject to the tax jurisdiction of Massachusetts for purposes of the excise due under M.G.L. c. 63.

(b) Background. Whether a business corporation is subject to the tax jurisdiction of Massachusetts is determined by the application of state law, as may be limited by the provisions of the U.S. Constitution or federal law. In general, except as otherwise provided under Massachusetts law, see e.g., 830 CMR 63.39.1(4)(a) through (d), the Commissioner will construe the state's tax jurisdiction to the fullest extent permitted by the U.S. Constitution and federal law.

1. General;

2. Definitions;

3. General Business Corporation Tax Jurisdiction; M.G.L. c. 63, § 39;

4. Exceptions to Jurisdiction Applicable under M.G.L. c. 63, § 39;

5. Financial Institution Tax Jurisdiction; M.G.L. c. ...