This is the annual list of Corporations Subject to Taxation in Massachusetts, issued pursuant to General Laws c. 58, § 2. Annually, the Division of Local Services provides a comprehensive listing of corporations for Massachusetts' assessors to be used for local tax assessment purposes. We publish this list solely on the Internet to facilitate keyword and community based searches.

The list of Corporations Subject to Taxation in Massachusetts provides a listing of legal entities subject to tax or excise under G.L. c. 59 (local property tax), 60A (motor vehicle excise) or 63 (corporation taxes) as corporations based on their 1) registration as corporations with the Secretary of State or 2) filing returns or other notices with the Department of Revenue (DOR) indicating that they are corporations or will be filing corporate returns in Massachusetts as of January 1. This listing can provide useful information to cities and towns about the taxable status of business entities located within a community. The contents of the list are drawn from data compiled and maintained by DOR.

This resource is divided into three sections, 1) corporations, 2) financial institutions, and 3) insurance companies. The corporations list includes business corporations that are classified as manufacturing after filing an application for that classification with DOR. The financial institutions and insurance companies are listed separately under their own section headings because they are taxed differently from business corporations. Corporations included in these lists that are not classified as manufacturing have been listed based solely on registrations or returns they filed; such inclusion does not indicate DOR’s approval of any applications for classification or other review and determination of their corporate status.


For purposes of local property tax exemptions under G.L. c. 59, § 5, cl. Sixteenth, any unlisted unincorporated business entity that is (1) treated as a corporation for federal income tax purposes as of January 1 and (2) is treated under G.L. c. 63 as a business corporation subject to tax under G.L c. 63, § 39 (including manufacturing corporations) is entitled to the applicable local property tax exemption under G.L. c. 59, § 5, cl. Sixteenth (2) or (3) for a business corporation or for a manufacturing corporation (if classified as manufacturing) as of that date. Unincorporated entities that are potentially so treated include those with LLC (Limited Liability Company), LP (Limited Partnership) or LLP (Limited Liability Partnership) in their names. Note that entities that are taxed as financial institutions, insurance companies, or utility corporations, or otherwise under G.L. c. 63, § 2, 2B, 20-29E, 38B, 52A, or 58 are not treated as business corporations subject to tax under G.L c. 63, § 39 and thus are not entitled to these particular exemptions. See G.L. c. 63, § 68C.

For information on personal property subject to taxation, please refer to the Division of Local Services, Bureau of Municipal Finance Law's Personal Property Frequently Asked Questions (FAQs).

Reading Each Entry

Each entry in the listing includes the name and primary location of a company, and also indicates whether the business has been classified as a manufacturing corporation. The "location" listing is based on the corporation's own reporting to DOR, and identifies the community, state or foreign country (FC) in which the company is headquartered. Please note that businesses may own taxable property in one or more Massachusetts communities, but only the "location" of the headquarters will appear in this listing.

A corporation classified as a "manufacturing corporation" is designated by the letter "M" to the left of the corporation name. A corporation whose manufacturing status has been revoked during a given year is identified by the letter "R" to the left of the corporation name. See 830 CMR 58.2.1 explaining the application procedure for classification as a manufacturing corporation.

Manufacturing, Revocation and Other Updates

The list of Corporations Subject to Taxation in Massachusetts is forwarded to assessors in April each year. In meeting this distribution objective, DOR's Manufacturing Unit makes every effort to render its manufacturing (M) and revocation (R) decisions in order that all are included in the annual list. However, some decisions are made after publication and are retroactive to January 1 of the current year. It is DOR's policy to notify assessors of the subsequent decisions by letter, based on information requested and received from the applicants as to the locations of corporate property in the communities.

In addition, any legal entity, other than a sole proprietor, non-profit or entity that has no personal property in Massachusetts, that is treated as a corporation for federal income tax purposes must file the annual certification with Department of Revenue’s WebFile for Business ( to verify its status as a corporation to be included in the Corporations Book listing.  Generally, if a company is not listed and it believes that it should be treated as a corporation and included in the Corporations Book, or if the company is listed but it believes it has been erroneously classified, an appeal to the Appellate Tax Board may be filed. That appeal must be filed on or before April 30, or 30 days after the Corporations Book is released to local assessors, whichever is later (G.L. c. 58, § 2).


The manufacturing and revocation decisions, ATB settlements, and other revisions applicable in the current calendar year will be posted throughout the year until the next list is issued. Assessors should periodically check the website for these updates.


Boards of assessors or corporations aggrieved by classifications made by DOR under G.L. c. 59 or 63, or by action taken by DOR under G.L. c. 58, § 2, may, in order to preserve any rights to be correctly classified, object by applying to the Appellate Tax Board (ATB) and stating the classification or action claimed. The appeal must be received by the ATB on or before April 30 of the year for which classification is sought, or within 30 days after the date DOR sends the corporations list to local assessors (the release date shown below), whichever is later.


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