The Massachusetts Department of Revenue will hold its public hearing to discuss the proposed market sourcing regulation on December 4, 2014. In addition, the proposed special industry apportionment regulations for Airline Corporations, Motor Carriers, and Courier and Package Delivery Services; and the proposed corporate nexus regulation are also scheduled to be heard as part of the December 4 public hearing. These proposed regulations were all released yesterday.
The public hearing will be held at 2 p.m. at 100 Cambridge Street, 2nd Floor, Room B, in Boston. Written comments in advance of the hearing are encouraged and should be sent to the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us or faxed to (617) 626-3290.