The Massachusetts Department of Revenue (DOR) June 6 adopted the amendments to the rule regarding corporate nexus for excise tax purposes. The regulation clarifies that certain in-state activities conducted by a vendor through an internet website accessible by persons in the state may not be protected activities within the meaning of Public Law 86-272. The regulation took effect June 6. [Mass. Dep’t of Revenue, Reg. Section 830 CMR 63C.39.1, 06/06/25]
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