MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET

TITLE: 830 CMR 63.38.11: Apportionment of Income of Telecommunications Industry

REGULATORY HISTORY: Regulation promulgated: 3/20/09

SUMMARY OF REGULATION:
The purpose of 830 CMR 63.38.11 is to explain the allocation and apportionment of income derived from sales of telecommunications and ancillary services, pursuant to the Commissioner's authority under M.G.L. c. 63, § 38(j). The rules in the regulation apply whether the telecommunications service income is earned by a traditional telephone company, a VOIP company, a cable company, an electric company or any other type of entity subject to the apportionment rules set forth in M.G.L. c. 63, § 38.

PREPARED BY:
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7 th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290