This guide currently focuses on the most common business tax types. The Department of Revenue does, however, administer other types of business and excise taxes including bank, insurance, cigarette, motor fuel and utility taxes, and serves other types of filers such as trusts, associations and fiduciary filers.

While these tax types are not discussed in detail in this guide, you should be aware of the electronic filing and electronic payment requirements affecting these tax types. For detailed information, please refer to Electronic Payment Options in the Business Options area, and Technical Information Release (TIR) 04-30 .

Contact the Department of Revenue for information about these tax types, at 617-887-6367.