In Massachusetts the single sales factor bases the state income tax of the firm on their sales instead of on a combination of property, sales and payroll. Fidelity tax break is the label and the unfairness is because it affects an entire industry. Since it is not a tax break it affects an entire industry and not just one company. In the mid of 1990 the Massachusetts has passed a single sales factor law and it lowered the cost of employing people in Massachusetts. Some form of single sales factor has been adopted by more than half of all states. The adoption of single sales by competitor and neighboring states will lead the people not to question its validity or effectiveness and must preserve it. The tax policies and the large impacts of the financial service should promote the growth and must equally apply to high technology, manufacturing and other critical industries. People can win more than the fair share of battles for investment and job if they preserve the single sales factor.