Do out of state trucking activities cause a business to be subject to the income taxes in Mass?

NO, trucking activities alone will not cause out of state income tax nexus. In 1997 the MASS Supreme Court in the case of National Private Trucking Council vs. Massachusetts, SJC-07478 Dec 22,1997, ruled that the Interstate Commerce clause dealing with nexus does not distinguish between common carrier and private trucking. As a result, the Commonwealth of Massachusetts is no longer attacking income tax nexus to shipping functions such as yours and has formally published a ruling to that effect. Prior to the ruling, all of the States surrounding Massachusetts adopted the same rule in order to protect their income tax streams from Massachusetts. Accordingly, activities restricted to out of state trucking do not rise to a level that makes them taxable for income tax purposes in those states. However, you are cautioned that you must not take orders in any State other than your home state nor provide services (as opposed to products) out-of-state. For example, if a customer is ...  more