The MA Department of Revenue released new technical information (TIR 20-5) which provides a narrow exception to corporate excise tax nexus for companies whose employees are working from home in Massachusetts solely because of the pandemic. The guidance provides relief for certain employees working from home with respect to employer withholding rules, employee personal income tax, sales tax and corporate apportionment. Employer and employee personal income tax considerations were also addressed in emergency regulation 830 CMR 62.5A.3. This exception would be in effect from 3/10/20, the date the Governor’s Executive Order went into effect until the date the order is lifted. Given the widely-held belief that the re-opening of the economy will be gradual, MTF suggested to the DOR that this safe harbor should be in effect for some time beyond the date the emergency order is lifted in order to ensure Massachusetts tax policy does not conflict with the Baker administration’s health and safety guidance.