Massachusetts’ Move to Market Sourcing

Overview


Catherine Battin, Richard Call, and Joanna Troy wrote this bylined article on the adoption by Massachusetts of a market-based sourcing rule. The state “now has relatively lengthy guidance on its market-based sourcing regime [which] contains multiple throwout provisions, an approximation provision and a compliance safe harbor,” the authors wrote, but they added that “it remains to be seen how many other states will adopt similar regulations.”

Read the full article.