Mass. Corporate Nexus Proposal Vexed By Vagueness, Approach

Overview


Stephen Kranz commented on Massachusetts’ proposed application of economic nexus standards to its corporate income tax. “It appears to be an effort by the [Massachusetts Revenue Department] to stake out as much jurisdictional reach as possible without articulating a meaningful standard for taxpayers,” Kranz said. “In other words, the department is saying you owe corporate tax if we say so — ‘we know it when we see it’ type of standard.“