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59000beans t1_iwmdk0o wrote

Seek the advice of an accountant, but heres some quotes and a link direct from Massachusetts, section 5, a:

"When a working day is spent working partly in Massachusetts and partly elsewhere, it will be treated as a day spent working in Massachusetts, unless the non-resident can prove that he or she worked outside Massachusetts for more than half the day."

and section 3, h:

"a non-resident individual does not have a trade or business, including any employment, carried on in Massachusetts if the non-resident's presence for business in Massachusetts is casual, isolated and inconsequential. A non-resident's presence for business in Massachusetts will ordinarily be considered casual, isolated and inconsequential if the non-resident's presence for business in Massachusetts is ancillary to the non-resident's primary business or employment duties performed at a base of operations outside of Massachusetts, as with occasional presence in Massachusetts for management reporting or planning, training, attendance at conferences or symposia, and other similar activities that are secondary to the individual's primary out-of-state duties."

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EricPostpischil t1_iwpppae wrote

That wording could be sticky, as OP’s presence in Massachusetts is not casual, isolated, or inconsequential. It is frequently recurring and consequential, as they do it twice a day and could not do the work without the truck. The tax agency and courts could be obstinate about it.

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