If I live in MA, but my bank is strictly online (no strict MA location), do I still apply the exception that MA taxes bank interest rates differently?

I'm not sure if this exception only applies to institutions that are strictly located in MA, or if it applies to any institution that the MA resident is using regardless if any physical branches are located in MA. There are still specific ATMs I can locate that are associated with the online bank to do transactions, but I'm not sure if that counts.