Skip to content.
HomeE-ServicesCity GovernmentLiving & WorkingDoing Business
You Are Here: Home > E-Services > FAQs

Frequently Asked Questions

Be sure to view the entire list of Q & A's in the Personal Property category!

Q:
Who must pay this tax?
 A:
  • Individuals, Partnerships, Associations, Trusts, and Limited Liability Companies (LLC) filing federally as partnerships, disregarded entities (except LLC or other entity electing to be treated federally as as disregarded entity with S corporation as its sole member) and other non-corporate entities.
  • Massachusetts Business and Out-of-State Business Corporations as defined in the
    M.G.L. Chapter 63, Section 30, including Limited Liability Companies filing federally as corporations, or electing to be treated federally as disregarded entities having S corporations as their sole members; and Mutual Insurance Holding Companies.
  • Massachusetts and Out-of-State Manufacturing Corporations and Limited Liability Companies filing federally as corporations, or electing to be treated federally as disregarded entities having S corporations as their sole members, that have been classified as "manufacturing" by the Department of Revenue.
  • All other Massachusetts Corporations subject to taxation under G.L. Ch. 63, including financial institutions, insurance companies, savings and cooperative banks and utility corporations and all other Out-of-State Corporations subject to taxation under M.G.L. Chapter 63, Sections 20, 23, 52A & 58 and insurance companies if state of incorporation (or principal place of business if incorporated in foreign country) exempts similar tangible personal property of Massachusetts insurance companies. See Acts of 1941, Chapter 467.
  • All other Out-of-State Insurance Companies.
E-Services
© 2017 | Copyright City of Worcester, MA | All Rights Reserved. | Login | Disclaimer | Site Map