Department of Revenue

From DLS/DOR:


This is to inform you that the 2009 list of Corporations Subject to Taxation in Massachusetts, issued pursuant to G.L. c. 58, § 2, was published on our Internet website (http://dorapps.dor.state.ma.us/corpbook/home/home.asp) on May 14, 2009. We publish this list solely on the Internet to facilitate keyword and community based searches.

The Corporations Subject to Taxation in Massachusetts listing contains business entities registered to do business in Massachusetts as of January 1, 2009, including corporations that were granted “manufacturing” status or whose manufacturing status was revoked. 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.

Every effort is made to include all manufacturing (M) and revocation (R) decisions made by the Massachusetts ’ Department of Revenue’s Manufacturing Unit in this listing. However, some decisions occur after the listing release and are retroactive to January 1 of the current year. It is the policy of DOR to notify assessors of the subsequent decisions by letter. For informational purposes, a separate compilation of subsequent manufacturing and revocation decisions applicable in the current calendar year will be posted (updated) on our website throughout the year until the next list is issued. Assessors should periodically check the website for these updates.