Since companies in Mass do not belong to the state but to their shareholders this 7% tax will adversely affect their bottomline.
So the only question is whether or not the people of Mass will shoulder the burden of this 7% tax in higher fees for goods and services or whether this will increase unemployment by businesss laying off the number of people required to cover the cost of the new tax.
Either way the taxpayers of the state will be paying for the healthcare of these workers.
The larger companies, particularly the public companies, already provide health care to their employees. They won't be paying this tax.
It's the smaller companies that will pay the tax. They're more likely to provide health care to their employees instead of paying the tax, which is the point of the new tax, after all--to goad them to do that. A lot of these smaller companies aren't going anywhere because they do things like construction and services that need to be done here. They'll end up passing some of the costs on to the consumer.