'Manufacturing' Amid Mass. Adoption Of Single-Sales Factor

By Stephen Kranz, Richard Call and David Jasphy (December 4, 2023, 6:59 PM EST) -- With the October enactment of H.B. 4104, Massachusetts joins a growing number of states that have adopted single-sales-factor apportionment. Effective for tax years starting Jan. 1, 2025, all corporate taxpayers — not just manufacturers and mutual fund service corporations — will use single-sales-factor apportionment....

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