Maybe it was the map that made the difference?
Several big Massachusetts employers sent a letter to key lawmakers during last summer’s tax debate on Beacon Hill with a map showing just how many states have adopted what’s known as the “single sales factor” approach to determine corporate taxes. Most of the states — including all but one in the Northeast — were colored blue, meaning they determine a company’s income taxes using its in-state sales alone.
Then there was Massachusetts, left in white, one of a handful of states that use a “three factor” method that sets corporate tax bills based on a mix of in-state property, local employees, and sales.
