Business Publications
The most commonly requested tax publications offered by the Department of Revenue can be found below. Please note that some publications are in PDF format and require the Adobe Acrobat Reader. If you need additional information or are seeking a publication not found here, please call DOR's main information lines at 617-887-MDOR or toll-free in Massachusetts at 800-392-6089.
Upon request, publications are available in an alternative format. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportuinity, PO Box 9557, Boston, MA 02114-9557.
Sales and Use Tax
Direct Payment Permit (PDF)
A program to simplify Sales/Use Tax accrual and collection.
A Guide to Sales Tax on Meals (Revised 12/21/2009)
Defines the sales tax on meals, vendor responsibilities and what types of establishments must collect and remit the sales tax on meals. Specific examples of taxable and tax-exempt items are given.
A Guide to Sales and Use Tax (Revised 12/21/2009)
Outlines the basic responsibilities of vendors to collect and remit sales/use tax. The guide features examples of updated forms and the Massachusetts Sales/Use Tax Collection Schedule.
Managed Compliance Agreements (PDF)
A program to simplify the audit process for Business Taxpayers – Sales/Use tax.
Should You Be Paying Use Tax on Foreign Purchases?
Use tax is a 6.25% tax paid on out-of-state purchases that are used, stored or consumed in Massachusetts.
Withholding
A Guide to Withholding of Taxes on Wages (Revised 11/23/2009)
Is designed to inform employers of their responsibility to collect and remit withholding taxes to the state. The guide contains filing and payment information, examples of how to calculate withholding and sample forms.
Guide to Withholding Taxes on Performers and Performing Entities (PDF)
Employer Obligations
Form 1099 Reporting
2009 Forms W-2 Handbook (PDF)
2008 Forms W-2 Magnetic Media Specifications Handbook 
2007 Forms W-2 Magnetic Media Specifications Handbook (PDF)
2006 Forms W-2 Magnetic Media Specifications Handbook (PDF)
2005 Forms W-2 Magnetic Media Specifications Handbook (PDF)
Guide to Massachusetts Tax and Employer Obligations A comprehensive online guide to state tax and employer obligations, including information about unemployment insurance and workers' compensation.
Household Employment Tax Guide
Find out what your Federal and State obligations are when hiring household help.
Additional Publications
Computer Assisted Audit Techniques (PDF)
Using computers to simplify tax audits.
A Guide to the Massachusetts Turnpike Fuels Excise Refund Program
Explains the basics of the Massachusetts Turnpike Fuels Excise Refund Program, including who is eligible to participate in the program and how to claim the refund.
Guide to Offers in Settlement (PDF)
Explains under what circumstances an offer may be considered.