| Date: | 04/17/2018 |
|---|---|
| Organization: | Massachusetts Department of Revenue |
| Regulatory Authority: | Massachusetts General Laws |
| Official Version: | Published by the Massachusetts Register |
MASSACHUSETTS DEPARTMENT OF REVENUE REGULATION FACT SHEET
TITLE: 830 CMR 63.38.4: Apportionment of Income of Courier and Package Delivery Service
Regulation promulgated 9/15/89; repealed and replaced 1/2/15.
This regulation explains the apportionment of income of courier and package delivery services. For taxable years beginning on or after January 1, 2014, all such corporations must use sales factor rules that are now part of the general sales factor provisions of the Apportionment of Income regulation, 830 CMR 63.38.1. Those sales factor rules are thus removed from the Apportionment of Income of Courier and Package Delivery Services regulation. This regulation, 830 CMR 63.38.4, has been issued pursuant to the commissioner's authority under M.G.L. c. 63, § 38(j).
The regulation has been reviewed for its economic impact on small businesses as required by St. 2010, c. 240, § 167. The following criteria have been considered: (1) the continuing need for this regulation; (2) the nature of complaints and comments about this regulation received by the Department from the public; (3) the complexity of the regulation; (4) the extent to which this regulation overlaps, duplicates, or conflicts with other federal, state and local government regulations; (5) the length of time since the regulation was enacted and/or amended; and (6) the degree to which technology, economic conditions or other factors have changed the subject areas affected by this regulation. As a result of this review, DOR recommended that the regulation, as amended, remain in effect.
1/1/11, revised 1/2/15
Massachusetts Department of Revenue
Rulings and Regulations Bureau
100 Cambridge Street, 7th floor
Boston, Massachusetts 02114
(617) 626-3250
FAX: (617) 626-3290
