Greg Rundlett wrote:
> I for one will...incorporate out of state.

Aside from having to pay corporate excise tax to another state, what are
you hoping that to accomplish?

The service tax is imposed on customers who reside in MA, so if you want
to avoid the tax, you don't relocate your business (or its
incorporation), but instead cease doing business with customers in MA.

(Whether that's a smart thing to do is another matter.)

 -Tom

-- 
Tom Metro
Venture Logic, Newton, MA, USA
"Enterprise solutions through open source."
Professional Profile: http://tmetro.venturelogic.com/
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