Business Tax 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 Opportunity, PO Box 9557, Boston, MA 02114-9557.
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Sales and Use Tax

• Direct Payment Permit 
• A Guide to Sales and Use Tax (Revised 12/20/2010)
  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.
• A Guide to Sales Tax on Meals (Revised 10/03/2011)
  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.
• Managed Compliance Agreements 
• Should You be Paying Use Tax on Foreign Purchases  (Revised 12/14/2012)
  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 Taxes on Wages (Revised 1/27/2012)
  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.
• A Guide to Withholding Taxes on Performers and Performing Entities 
  
  
  

Employer Obligations

• Form 1099 Reporting
• Forms W-2 Specifications (Annual Wage and Tax Statements)
• 2011 Forms W-2 Handbook 
• 2010 Forms W-2 Handbook 
• 2009 forms W-2 Handbook 
• 2008 Forms W-2 Magnetic Media Specifications Handbook 
• 2007 Forms W-2 Magnetic Media Specifications Handbook 
• 2006 Forms W-2 Magnetic Media Specifications Handbook 
• Guide to Employer Tax Obligations
• Household Employment Tax Guide

Additional Publications

• Computer Assisted Audit Techniques 
• A Guide to the Massachusetts Turnpike Fuels Excise Refund Program
• A Guide to offers in Settlement