Massachusetts S2015 establishes a tiered corporate minimum tax based on sales volume.

Massachusetts S2015 introduces a tiered corporate minimum tax system. The tax amount varies depending on the corporation's total sales within the state. For sales less than $1,000,000, the tax is $456; between $1,000,000 and $5,000,000, it is $10,000; between $5,000,000 and $10,000,000, it is $2,500; between $10,000,000 and $25,000,000, it is $3,500; between $25,000,000 and $50,000,000, it is $5,000; between $50,000,000 and $100,000,000, it is $25,000; between $100,000,000 and $500,000,000, it is $75,000; and for sales of $500,000,000 or more, it is $150,000.

Massachusetts S2015 establishes a tiered corporate minimum tax based on sales volume.

Massachusetts S2015 introduces a tiered corporate minimum tax system. The tax amount varies depending on the corporation's total sales within the state. For sales less than $1,000,000, the tax is $456; between $1,000,000 and $5,000,000, it is $10,000; between $5,000,000 and $10,000,000, it is $2,500; between $10,000,000 and $25,000,000, it is $3,500; between $25,000,000 and $50,000,000, it is $5,000; between $50,000,000 and $100,000,000, it is $25,000; between $100,000,000 and $500,000,000, it is $75,000; and for sales of $500,000,000 or more, it is $150,000.