Massachusetts Amends Corporate Excise Tax Rule to Clarify Vendor Responsibilities

The Massachusetts Department of Revenue (DOR) adopted amendments to the rule on corporate nexus and tax jurisdiction for purposes of the corporate excise tax. The regulation clarifies that certain in-state activities conducted by vendors through websites accessible in Massachusetts may not be protected activities under Public Law 86-272. The regulation took effect Oct. 10. [Mass. Dep’t of Revenue, Reg. Section 830 CMR 63.39.1, 10/10/25 Mass. Reg.]