Sale of RSU and ESPP

[BMC763]

Hello,

I moved from Massachusetts  to Florida  at the beginning of 2023  ( March 1, 2023 )  and  I have since sold RSU's and ESPP shares and when filing my State Taxes I need to understand if I still have to pay MA state taxes on the Capital Gains from the sales . Is the tax implications driven by the Grant date , Vest Date or Sale date of the shares ?   I sold shares after I became a FL state resident but the Grant was provided while I was residing in Massachusetts.  In the  Turbo tax form there is a check box to distinguish if this was  Non-Massachusetts Sourced or not. If I sold after relocating to Florida  do I still need to pay the Massachusetts State tax on the capital gains ?

[DavidD66]

My understanding from reading Directive 03-12 Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7 is that neither the sale of the RSUs or the shares acquired through an ESPP are considered Massachusetts Source Income,  See Issue 4 in the Directive referenced above.  

[BMC763]

Thank you !