Directives concern current Department policy, practice or interpretation, and provide details or supplementary information, clarify ambiguities, resolve inconsistencies or explain and elaborate on issues. A Directive states the official policy of the Department, has the status of precedent unless revoked or modified, and may be relied upon by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those in the Directive.
The following documents are available in html format and may be viewed by selecting the Directive number. Taxpayers may contact the Rulings & Regulations Bureau at (617) 626-3250 with requests for documents not yet available through this website.
The following documents are available in html format and may be viewed by selecting the Directive number. Taxpayers may contact the Rulings & Regulations Bureau at (617) 626-3250 with requests for documents not yet available through this website.
- Working Draft 13-XX Trustee/Sales/Meals/Rooms/Withholding:04/23/2013 - Collection of Trustee Tax Pending Appeal
- Working Draft 13-XX Admin:04/05/2013 - Guidance with Respect to Brownfileds Tax Credit Applications
- Working Draft 13-XX Sales/Use:02/07/2013 - Criteria for Determining Whether a Transaction is a Taxable Sale of Pre-written Software or a Non-taxable Service
- Working Draft 11-XX Income:05/23/2011 - Professionally Managed Funds; Trader Versus Investor Determination
- 12-7 Admin:12/19/2012 - Section 35A Penalty for Underpayment of Tax Required to be Shown on Return
- 12-6 Sales/Use:10/16/2012 - Application of Sales Tax to G.L. c. 90, s. 20E(i) Parking Violation Surcharge in Car Leasing/Rental Transactions
- 12-5 Property/Corp:10/04/2012 - Procedure for Inclusion in annual List of Corporations for Property Tax and Other Purposes
- 12-4 Sales/Use:07/16/2012 - Application of Sales Tax to Sales and Redemption of Qualifying Promotional Vouchers
- 12-3 Corp/Income:06/27/2012 - Net Operating Loss Carryforward Transitional Rules for S Corporations and their Qualified S Corporation Subsidiaries
- 12-2 Corp:05/25/2012 - Scope of Certain Permissible Activities and Use of a Security Corporation
- 12-1 Income:03/15/2012 - G.L. c. 62, s. 6(a) Credit for Taxes Paid to Another Jurisdiction: Insurance Fund Payments Made Pursuant to Rhode Island Law
- 11-7 Income:01/12/2012 - Massachusetts Basis of Property Acquired from Decedents Who Died in 2010 or Who Die in 2011 or Thereafter
- 11-6 Deeds/Misc:10/13/11 - Application of the Deeds Excise to Transfers of Time-Share Interests
- 11-5 Admin:08/19/11 - Seven-Month Extension for Combined Reporting Filers
- 11-4 Sales/Use:08/09/2011 - Application of Sales/Use Tax to Charges of Professional Photographers
- 11-3 Admin:05/16/2011 - Guidance with Respect to G.L. c. 62C, s. 35A Penalties
- 11-2 Sales/Use:04/27/2011 - Sales/Use Taxation of Cellular Telephones in Bundled Transactions
- 11-1 Corp:01/20/2011 - Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report
- 10-7 Income:12/29/2010 - Application of "Circuit Breaker Credit" to a Life Estate
- 10-6 Sales/Use:11/12/2010 - Exemption for Student Meals under G.L. c. 64H, s. 6(cc)
- 10-5 Corp:09/09/2010 - Further Guidance Regarding the Application of the Combined Reporting Regulation, 830 CMR 63.32B.2
- 10-4 Admin:07/12/2010 - Interest on G.L. c. 62C, ss. 35A-35E Penalties
- 10-3 Sales/Use:07/07/2010 - Vendor Recovery of Tax on NSF Checks
- 10-2 Corp/Income:05/03/2010 - Basis of Non-Corporate Shareholders in Shares of Corporate Trusts or Successors with Undistributed Earnings Previously Taxed to Corporate Trust under Repealed G.L c. 62, s. 8
- 10-1 Admin/Corp:02/25/2010 - Extensions of Time to File for Corporate Taxpayers Included in a Combined Group for the 2009 Taxable Year
- 09-9 Admin/Withholding:09/16/2009 - State Filing Requirements for Forms in the 1099 Series
- 09-8 Admin/Withholding:09/16/2009 - Requirements for Employers Filing Year-end Withholding Information
- 09-7 Income/Corp:08/14/2009 - Effects on Shareholders of a Federal Tax-Free F Reorganization of a Former Corporate Trust That Has Been Reclassified as a Corporation for Massachusetts Tax Purposes
- 09-6 Corp:08/14/2009 - Declaration and Reporting of Tax-Free Earnings and Profits of Corporate Trusts
- 09-5 Sales/Use:07/28/2009 - Motor Vehicles Purchased with a CARS Rebate
- 09-4 Corp:06/19/2009 - Effect that the Expiration of a Project's Certification has on the Economic Opportunity Area Credit
- 09-3 Admin:04/24/2009 - Change of Filing Status
- 09-2 Income:04/23/2009 - Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Former Spouse
- 09-1 Admin:03/06/2009 - Revised Information Reporting Requirements under the Financial Institution Match System, G.L. c. 62E
- 08-9 Corp/Income:11/21/2008 - Historic Rehabilitation Tax Credit Phased-In Projects
- 08-8 Sales/Use:11/14/2008 - Collection of Convention Center Surcharge on Resold Tour Tickets
- 08-7 Corp/Income:12/18/2008 - Gross Receipts-Based Taxes - Disallowance of Both the G.L. c. 62, s. 6(a) Credit and the G.L. c. 63, s. 30.4 Deduction for Taxes Paid to Another Jurisdiction
- 08-6 Income:12/18/2008 - Credit for Taxes Paid to Another Jurisdiction
- 08-5 Sales/Use:10/10/2008 - Taxation of Sale or Rental of Cable Television Boxes
- 08-4 Corp:08/25/2008 - Deemed Sales of Assets of a Qualified Subchapter S Subsidiary Where QSUB Is Owned by Massachusetts Business Trust/Federal S Corporation
- 08-3 Income:07/02/2008 - The Massachusetts Income Tax Treatment of Contributions on behalf of Partners and Other Self-Employed Individuals under a 401(k) Plan
- 08-2 Income:04/02/2008 - Taxation of Non-resident Flight Crew Members
- 08-1 Income:08/07/2008 - Clarification of TIR 01-5 Statute of Limitations for Abatement Applications
- 07-9 Corp:10/10/2007 - Add Back of IRC s. 197 Intangibles Amortization Deductions
- 07-8 Corp:09/11/2007 - Determination of Value of Corporate Tangible Property or Net Worth upon Disposition of Assets or Liquidation
- 07-7 Corp:06/29/2007 - Exclusion of Leasehold Improvements Subject to Local Property Tax from Non-Income Measure of Corporate Excise
- 07-6 Sales/Use:06/29/2007 - Exemptions Under G.L. c. 64H, s. 6(r) and s. 6(s)
- 07-4 Income:04/06/2007 - Estimated Tax Payments Made by Trustees and Other Fiduciaries on Behalf of Nonresident Beneficiaries Subject to Tax Under G.L. c. ss. 5A and 10(h)
- 07-3 Corp:02/06/2007 - Notice to Corporate UBIT Filers
- 07-2 Admin/Withholding:02/01/2007 - Requirements for Employers Filing 2006 and Subsequent Year-end Withholding Information
- 07-1 Corp/Income/Withholding:01/26/2007 - Questions Concerning Film Credit; Qualifying Expenses, Transferee Liability and Withholding Procedures
- 06-7 Misc:12/12/2006 - Complimentary and Discounted Hotel Rooms/Room Occupancy Excise
- 06-6 Admin:11/20/2006 - Written Guidelines for Requirement to Deposit Security
- 06-5 Misc:11/06/2006 - Tax Treatment of Worker's Compensation Deductible Reimbursements
- 06-4 Sales/Use:10/31/2006 - Sales Tax Refunds: Rescission of Motor Vehicle Purchases
- 06-3 Sales/Use:04/04/2006 - Catering Businesses
- 06-2 Income:02/16/2006 - Supplement to TIR 05-20; Peterson Abatement Applications Involving Pass-through Entities
- 06-1 Corp:02/16/2006 - Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy
- 05-4 Income:12/13/2005 - Performer Withholding Thresholds
- 05-3 Sales/Use:08/16/2005 - Nonresident Contractors
- 05-2 Sales/Use:04/13/2005 - Factoring of Lease Payment Streams
- 05-1 Misc:04/13/2005 - Purchases of Deeds Excise Stamps
- 04-6 Sales/Use:12/29/2004 - Sales Tax Treatment of Restaurant Meals that are Resold by Restaurant Meal Delivery Companies
- 04-5 Sales/Use:07/07/2004 - Sales Tax On Transportation Charges
- 04-4 Admin:05/18/2004 - Reasonable Cause for Waiver of G.L. c. 21J, s. 12 Penalties
- 04-3 Sales/Use:05/03/2004 - Sales and Use Tax on Motor Vehicle Leases
- 04-2 Corp:02/13/2004 - Tax Treatment of Distributions from a Massachusetts S Corporation that Previously was a Qualified Subchapter S Subsidiary Owned by a Corporate Trust
- 04-1 Corp:04/20/2004 - Qualified Subchapter S Subsidiaries and Other Entities that Reorganize as a Result of St. 2003, c. 4, s. 18
- 03-15 Admin:12/30/2003 - Responsible Person Implications for Tax Practitioners Who File and Pay Electronically
- 03-14 Admin:12/12/2003 - Cigarette Manufacturer Coupon Programs
- 03-13 Admin:12/02/2003 - Revised Instructions to Form 3F for RICs
- 03-12 Income:01/16/2004 - Taxation of Income Earned by Non-Residents after St. 2003, c. 4, s. 7
- 03-11 Sales/Use:03/20/2003 - Sales Tax on Motor Vehicles Purchased For Use In Transporting Persons Qualifying For Exemption Under G.L. c. 64H, s. 6(u)
- 03-10 Admin:09/03/2003 - Revised Instructions to 2002 Form 3F for Regulated Investment Companies
- 03-9 Sales/Use:08/29/2003 - Further Limitation on Vendor Credits on Audit
- 03-8 Sales/Use:08/25/2003 - Massachusetts Sales and Use Tax Treatment of Certain Transactions between Printers and Their Customers
- 03-7 Sales/Use:08/08/2003 - Taxation of Purchases and Room Rentals by Government Employees
- 03-6 Admin:08/07/2003 - Responsible Person Liability for Sales and Use Taxes
- 03-5 Admin:05/27/2003 - Confidentiality of Settlements
- 03-4 Sales/Use:04/07/2003 - Room Occupancy Excise and Sales Tax Exemption for Diplomatic Personnel
- 03-3 Income:04/07/2003 - Factors for Determining when Gambling is a Trade or Business
- 03-2 Income:02/19/2003 - Issues Arising from Decoupling the Massachusetts Estate Tax from the Federal Estate Tax
- 03-1 Admin:01/02/2003 - Limitation Period for Assessing the Deeds Excise
- 02-17 Sales/Use:12/23/2002 - No Further Recognition of
- 02-16 Sales/Use:12/23/2002 - The Meaning of
- 02-15 Admin:12/11/2002 - Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy
- 02-14 Admin:11/26/2002 - Tax Obligations of Persons Purchasing Cigarettes in Interstate Commerce For Which the Massachusetts Cigarette Excise Has Not been Paid
- 02-13 Income:10/01/2002 - Change in Accounting Methods for Chapter 62 Taxpayers
- 02-12 Corp:09/17/2002 - Tax treatment of REITs
- 02-11 Corp:09/17/2002 - Corporate Excise Treatment of Construction Work in Progress
- 02-10 Admin:09/11/2002 - Revised Instructions to 2001 Form 3F
- 02-9 Sales/Use:08/26/2002 - Optional Insurance Charges in Motor Vehicle Rentals
- 02-8 Sales/Use:08/01/2001 - Directive 02-8: TRAC Leases
- 02-7 Sales/Use:07/08/2002 - Definition of
- 02-6 Admin:05/31/2002 - Responsible Person Liability for Sales and Use Taxes
- 02-5 Corp:05/10/2002 - Value of Depletable Property in the Property Factor
- 02-4 Sales/Use:04/05/2002 - Calculation of Trade-in Allowance on Purchase of a Motor Vehicle
- 02-3 Sales/Use:04/05/2002 - Sales of Motor Vehicles by Auctioneers
- 02-2 Admin:03/15/2002 - Cigarette Manufacturer Promotional Programs
- 02-1 Admin:01/24/2002 - Liability Under the Responsible Persons Statute, G.L. c. 62C, s. 31A.
- 01-10 Income:12/27/2001 - Deduction of Charitable Contributions For Taxpayers Whose Charitable Contributions Exceed Federal Deduction Limits
- 01-9 Corp:12/27/2001 - Offset of a Corporation's Recapture Tax against its Current Year Tax Credits
- 01-8 Corp:11/14/2001 - Massachusetts Tax Classification of Certain Non-US Business Entities as Foreign Limited Liability Companies
- 01-7 Income:10/25/2001 - Revision of DD 00-5, Partners Elective Contribution to an IRC s. 401(k) Plan
- 01-6 Income:08/10/2001 - The Title 5 Credit and State Mandated Sewer Connections
- 01-5 Sales/Use:08/06/2001 - Directive 01-5: "Acquisition Fees" in Motor Vehicle Leases
- 01-4 Corp:06/15/2001 - Application of Directives 99-4 and 99-5 to Letter Ruling 99-17 Type Reorganizations
- 01-3 Admin:05/08/2001 - Sales Tax Consequences of Computer Software
- 01-2 Sales/Use:05/08/2001 - Taxation of Out-of-State Manufactures and Fabricators using Tangible Personal Property in Massachusetts
- 01-1 Sales/Use:04/05/2001 - Tax on
- 00-9 Income:12/15/2000 - Corporate Trust Parents and Qualified S Corporation Subsidiaries
- 00-7 Sales/Use:09/29/2000 - Sales of Lifts installed in Motor Vehicles
- 00-6 Sales/Use:07/31/2000 - Sales Tax Treatment of Sales of Dietary Supplements and Edible Oils or Food Oils
- 00-5 Income:06/27/2000 - Partner's Elective Contribution to an IRC s. 401(k) Plan
- 00-4 Corp:03/31/2000 - Manufacturing Corporation Status of LLCs, Partnerships, and Corporate Members and Partners
- 00-3 Sales/Use:03/24/2000 - Sales Tax Treatment of Rentals of Portable Toilets
- 00-2 Sales/Use:01/28/2000 - FCC Regulated Charges on Telephone Service
- 00-1 Corp:01/28/2000 - Corporate Excise Treatment of Computer Service Agreements
- 99-13 Admin:10/29/1999 - Change in Record Retention Requirement for Electronic Return Originators (EROs)
- 99-12 Income:10/08/1999 - Filing Extension; Taxpayers with Long-Term Capital Gains
- 99-11 Sales/Use:10/08/1999 - Charges by Hotels for In-Room Movies
- 99-10 Sales/Use:09/20/1999 - Automobile Repainting
- 99-9 Corp:08/10/1999 - Disallowance or
- 99-8 Sales/Use:06/24/1999 - Cranberry Growers - Sales and Use Taxes on Equipment Used in Production
- 99-7 Income:05/28/1999 - Deductibility of Simple Contributions by Self-Employed Taxpayers
- 99-6 Misc:05/05/1999 - Mandatory Service Charges on Hotel Rooms
- 99-5 Income:04/01/1999 - 2 Percent S Corporation Shareholders Treatment of Fringe Benefits Health Insurance Premiums
- 99-4 Income:04/01/1999 - Deductibility of S Corporation Qualified Retirement Plan Contributions by Shareholder-Employees
- 99-3 Sales/Use:02/26/1999 - Sales and Use Tax Treatment of Protective Clothing
- 99-2 Misc:02/11/1999 - Complimentary Rooms
- 99-1 Corp:01/04/1999 - Determining Whether a Corporation is a Tangible Property Corporation or an Intangible Property Corporation under G.L. c. 63, ss. 30.10, 30.11; c. 63, s. 30.8 and 30.9
- 98-5 Sales/Use:12/24/1998 - Whether Shipping and Handling Charges are Excluded from the Sales Price for Sales and Use Tax Purposes
- 98-4 Corp:12/08/1998 - Limitations on Interest and Penalty Charges Against Chapter 7 Trustees for Individuals Estates or Corporations in Bankruptcy
- 98-3 Corp:12/08/1998 - The Eligibility of Certain Constructive Dividends for the Massachusetts Dividends Received Deduction
- 98-2 Corp:12/08/1998 - The Use of Ownership Attribution Rules in Determining the Eligibility of Subpart F Income for the Massachusetts Dividends Received Deduction
- 98-1 Corp:12/08/1998 - The Use of Ownership Attribution Rules in Determining the Eligibility of a Dividend for the Massachusetts Dividends Received Deduction
- 97-4 Sales/Use:06/16/1997 - Sales and Use Tax on Motor Vehicle Leases
- 97-3 Admin:05/27/1997 - Primary and Secondary TIN Reporting Requirements for Financial Institutions Under the Bank Match System, G.L. c. 62E
- 97-2 Admin:05/27/1997 - Levies on Property Maintained by Financial Institutions for Collection of Delinquent Taxes or Child Support
- 97-1 Admin:05/08/1997 - Employer Requirements for Filing 1996 Year-end Withholding Information
- 96-5 Sales/Use:12/27/1996 - Inclusion or Exclusion of Transportation Charges from Sales Price for Sales and Use Tax Purposes
- 96-4 Sales/Use:12/17/1996 - Sales and Use Tax Treatment of Milk Crates, Bread Racks, and Similar Items
- 96-2 Corp:07/03/1996 - Creation of Nexus Through the In-State Ownership and Use of Intangible Property
- 96-1 Sales/Use:05/06/1996 - Prepaid Telephone Calling Cards
- 95-11 Sales/Use:09/27/1995 - Exempt Sales of Machinery, Materials, Tools and Fuel to Corporations during Government Mandated Testing Phase of Operations
- 95-10 Corp:09/27/1995 - The Massachusetts Unlimited Marital Deduction
- 95-9 Income:07/12/1995 - Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts
- 95-8 Corp:07/12/1995 - Sales of Alcoholic Beverages by Veterans' Organizations
- 95-7 Corp:07/12/1995 - Directive 95-7: Foreign Corporations Using Massachusetts Roads to Transport Goods: What Constitutes Substantial Nexus?
- 95-6 Admin/Income:05/09/1995 - Individual Debtor Determination of Taxable Years
- 95-5 Sales/Use:05/09/1995 - Deeds Excise on Transfers of Beneficial Interests in Nominee Trusts
- 95-4 Sales/Use:05/09/1995 - Enforcement of the Deeds Excise
- 95-2 Admin:03/09/1995 - Electronic Storage and Reproduction of Taxpayer Records
- 95-1 Estate/Inheritance:01/24/1995 - The Massachusetts Unlimited Marital Deduction
- 94-10 Income:11/25/1994 - Information Reporting Requirements for Financial Institutions under the Bank Match System, G.L. c. 62E
- 94-9 Sales/Use:06/22/1994 - Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel
- 94-8 Sales/Use:05/02/1994 - Cigarette Licenses Not Transferred to Resulting Corporation by Merger or Consolidation
- 94-7 Admin:04/12/1994 - Erroneous Refunds
- 94-6 Sales/Use:04/12/1994 - Use Tax Exemption for Sales Upon which Tax was Paid under Laws of Another State
- 94-5 Sales/Use:04/01/1994 - No Temporary Cigarette Licenses under Chapter 64C
- 94-4 Income:04/01/1994 - Trusts Created for a Minor; Taxation of Income Accumulated for a Non-resident; No Tax Status
- 94-3 Sales/Use:03/07/1994 - Sales Tax on Taxable Tangible Personal Property when Combined with Tax Exempt Tangible Personal Property
- 94-2 Income:02/04/1994 - Promotional Telephones used by Carriers
- 94-1 Corp:02/02/1994 - Reporting of Massachusetts Branch Bank Income for Purposes of the Bank Excise
- 93-9 Sales/Use:12/23/1993 - Sales Price of Cellular Telephones Sold in Bundled Transactions
- 93-8 Sales/Use:12/21/1993 - Taxable Sales of Copying Machines and Related Items
- 93-7 Sales/Use:12/21/1993 - Exempt Sales of Copying Machines and Related Items
- 93-6 Corp:12/06/1993 - Massachusetts Information Reporting Requirements for Banks, Credit Definition of Massachusetts
- 93-5 Admin:12/01/1993 - Massachusetts Information Reporting Requirements for Banks, Credit Unions, Brokers, Brokerage Firms, Mutual Fund Managers, Investment Companies, and Other Entities Paying or Crediting Dividends, Interest or Other Income on Certain Accounts
- 93-4 Sales/Use:07/08/1993 - Architects - Blueprints and Models
- 93-3 Income:03/26/1993 - Massachusetts Income Taxation and Withholding of Employer-Reimbursement for Moving Expenses
- 93-2 Income:03/09/1993 - Credit For Taxes Due To Other Jurisdictions
- 93-1 Income:02/02/1993 - Tier I and Tier II Railroad Retirement Benefits
- 92-8 Income:12/23/1992 - The Deleading Credit; Residential Condominium Common Areas and Facilities
- 92-7 Sales/Use:12/23/1992 - Sales Tax on Membership Fees to Discount Department Stores, Retail Outlets, and Wholesale Clubs
- 92-6 Sales/Use:12/23/1992 - Charcoal, Firewood, Fireplace Logs, Propane and Other Fuels for Residential Use
- 92-5 Admin:11/13/1992 - Massachusetts Information Reporting Requirements for Banks and Credit Unions Paying Interest or Other Income on Certain Accounts
- 92-4 Sales/Use:10/22/1992 - Prohibited Marketing and Sales Programs
- 92-3 Sales/Use:07/30/1992 - Massachusetts Sales and Use Tax Exemptions for Certain Sales and Use of Gas, Steam, Electricity and Fuel
- 92-2 Sales/Use:02/07/1992 - Farm Machinery used in Agricultural Production
- 92-1 Sales/Use:02/07/1992 - Gift Baskets - Sales Tax on Tangible Personal Property when Combined with Tax Exempt Food
- 91-5 Sales/Use:12/30/1991 - Application of Sales and Use Tax to Sales and Distribution of Prescription and Over-the-Counter Medicines
- 91-4 Income:11/01/1991 - Multiple State Withholding Requirements
- 91-3 Sales/Use:11/01/1991 - Obligations of Trade Show Vendors to Collect Sales and Use Tax
- 91-2 Sales/Use:09/19/1991 - Application of Deeds Excise to Transfers by Certain Federally Sponsored Corporations
- 91-1 Sales/Use:11/01/1991 - Tax Exempt Organizations Engaging in Fundraising Activities
- 89-21 Income:12/11/1989 - Nonresident Employed on Fishing Vessel; Nonresident Seamen Employed in Foreign or Coastwise Trade, etc.; Withholding
- 89-20 Income:11/11/1989 - Resident Fishermen; Resident Seamen Employed in Foreign or Coastwise Trade, etc.; Withholding
- 89-19 Sales/Use:12/11/1989 - Boats; Casual and Isolated Sale
- 89-18 Sales/Use:12/11/1989 - Sales and Use Tax Sales of Used Boats, Broker
- 89-17 Sales/Use:12/11/1989 - Statutory Merger
- 89-16 Sales/Use:12/11/1989 - Deeds Excise Bona Fide Gift
- 89-15 Sales/Use:12/11/1989 - Transfer of Real Property in Exchange for Life Maintenance
- 89-14 Sales/Use:12/11/1989 - Exchanges of Property
- 89-13 Sales/Use:11/11/1989 - Partition of Jointly Held Property
- 89-12 Sales/Use:12/11/1989 - Transfer of Real Property to Secure a Debt
- 89-11 Corp:12/11/1989 - Power of Attorney and Corporate Officers; Signing of Corporate Returns
- 89-10 Sales/Use:12/11/1989 - Out of State Vendor; Property Purchased for Resale; Recordkeeping Requirements
- 89-9 Income:12/11/1989 - Facsimile Signatures; Forms 2 & 2G
- 89-8 Income:06/15/1989 - Pre-Retirement Distribution from State Retirement Plan Rolled Over into IRA; Taxability upon Distribution
- 89-7 Corp:06/15/1989 - Investment Tax Credit; Recapture
- 89-6 Admin:06/15/1989 - Late Pay Penalty
- 89-5 Corp:06/15/1989 - Trustee in Bankruptcy; Debtor in Possession; Reorganization; Corporate Filing Requirements
- 89-4 Income:03/15/1989 - Grantor Trust with Non-resident Grantor
- 89-3 Income:03/15/1989 - Filing Status; Divorced
- 89-2 Income:03/15/1989 - Filing Status; Legally Separated
- 89-1 Income:03/15/1989 - Employee Business Expenses
- 88-24 Corp:12/31/1988 - Maximum Credits Allowed for use in any One Tax Year; Treatment of Unused Credits
- 88-23 Corp:12/31/1988 - Credits Priority of Use
- 88-22 Sales/Use:12/31/1988 - Motor Vehicle Purchased in the Commonwealth and Used Out Of State
- 88-21 Income:12/31/1988 - Non-Resident Taxpayers; Massachusetts and U.S. Total Income; Differences for Tax Year 1988
- 88-20 Income:12/31/1988 - Sale of Principal Residence; Massachusetts Gross Income
- 88-19 Income:12/31/1988 - Loss on Sale of Tax-Exempt Bonds
- 88-18 Misc:12/31/1988 - Deeds Excise; Computation of Excise; Lien or Encumbrance
- 88-17 Estate/Misc:12/31/1988 - Estate Tax; Valuation of Real Property
- 88-16 Sales/Use:12/31/1988 - Trade-In Deduction for Boats and Cars Sales by Registered Vendors
- 88-15 Sales/Use:12/31/1988 - Unregistered Out-of-State Vendor; Local Agent or Representative
- 88-14 Sales/Use:12/31/1988 - Out-of-State Manufacturer; Local Agent or Representative
- 88-13 Sales/Use:09/30/1988 - Casual and Isolated Sales; Broker
- 88-12 Sales/Use:09/30/1988 - Consignment Sales; Sales at Auction
- 88-11 Sales/Use:09/30/1988 - Casual and Isolated Sales; Yard Sales Conducted by an Intermediary
- 88-10 Sales/Use:09/30/1988 - Film Purchased by a Photography Studio and Processed in Another's Industrial Plant
- 88-9 Sales/Use:09/30/1988 - Film Purchases; Material Consumed and used in an Industrial Plant
- 88-8 Corp:09/30/1988 - Nexus; Public Law 86-272, Solicitation; Company Cars
- 88-7 Sales/Use:06/01/1988 - Liquidation Sales; Trustee in Bankruptcy
- 88-6 Sales/Use:06/01/1988 - Liquidation Sales; Trustee in Bankruptcy; Auctioneer
- 88-5 Sales/Use:06/01/1988 - New Parts; Later Improvements; Machinery used in Manufacturing in an Industrial Plant
- 88-4 Sales/Use:06/01/1988 - New Parts; Safety Devices; Machinery used in Manufacturing in an Industrial Plant
- 88-3 Misc/Sales/Use:06/01/1988 - Exemption for Diplomatic Personnel
- 88-2 Income:03/23/1988 - Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences for Tax Year 1987
- 88-1 Misc:03/23/1988 - Complimentary Rooms
- 87-8 Sales/Use:11/30/1987 - Machinery Producing a Direct and Immediate Physical Change Upon Tangible Personal Property To Be Sold
- 87-7 Sales/Use:11/30/1987 - Pollution Control Equipment used in Manufacturing in an Industrial Plant
- 87-6 Sales/Use:11/30/1987 - Advertising Circular; Magazine Exemption
- 87-5 Admin:11/30/1987 - Power of Attorney Disclosure of Tax Information
- 87-4 Income:06/01/1987 - Non-Residents from Other Countries; Effect of Tax Treaty
- 87-3 Sales/Use:06/01/1987 - Property Purchased for use in Massachusetts; Burden of Proof
- 87-2 Sales/Use:06/01/1987 - Motor Vehicles Purchased by Non-residents
- 87-1 Sales/Use:06/01/1987 - Motor Vehicles: Massachusetts Dealer; Massachusetts Purchaser
- 86-40 Income:12/31/1986 - Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences For Tax Year 1986
- 86-39 Income:12/31/1986 - Excess Exemptions, Fiduciary Income
- 86-38 Income:12/31/1986 - Massachusetts Bank Interest Term and Time Deposits, $100,000 Limitation
- 86-37 Corp:12/31/1986 - Security Corporations Denial of Section 38B Treatment
- 86-36 Corp:12/31/1986 - Security Corporations Election for Voluntary Withdrawal Of Classification
- 86-35 Corp:12/31/1986 - Security Corporations Loans to Shareholders, Directors, or Employees
- 86-34 Corp:12/31/1986 - Security Corporations: Installment Notes
- 86-33 Corp:12/31/1986 - Security Corporations: Classification; Returns
- 86-32 Sales/Use:12/31/1986 - Over-The-Counter Medicine Sold on a Doctor's Prescription
- 86-31 Sales/Use:12/31/1986 - Boats Purchased By Non-Residents
- 86-30 Sales/Use:12/31/1986 - Individual Liability For Use Tax Due Date of Return and Payment; Interest and Penalties
- 86-29 Income:12/31/1986 - Excess Part B Adjusted Gross Income Deductions Deduction For Alimony Paid
- 86-28 Income:12/31/1986 - Excess Part B Adjusted Gross Income Deductions Trade or Business Deductions
- 86-27 Income:12/31/1986 - Excess Exemptions
- 86-26 Income:12/31/1986 - Rental Deduction (Non-Residents)
- 86-25 Income:12/31/1986 - State and Municipal Contributory Retirement Plans Pre-Retirement Distributions
- 86-24 Income:12/31/1986 - Lottery Winnings; Lottery Tickets
- 86-23 Income:08/20/1986 - Interest Expense Incurred to Purchase a Partnership Interest
- 86-22 Income:08/20/1986 - Investment Interest Incurred to Purchase Property Subject To A Net Lease
- 86-21 Sales/Use:08/20/1986 - Drop Shipments Retailer Not Engaged in Business in Commonwealth Massachusetts Consumer
- 86-20 Income:08/20/1986 - Mutual Funds Purchased Through a Bank
- 86-19 Income:08/20/1986 - Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences For Tax Year 1986
- 86-18 Income:08/20/1986 - Homeowners Associations Non-Exempt Function Income and Deductible Expenses
- 86-17 Misc:08/20/1986 - Rental Deduction (Single Filers Renting Jointly)
- 86-16 Income:06/12/1986 - Payments from State and Municipal Deferred Compensation Plans
- 86-15 Sales/Use:06/12/1986 - Photographs and Film Developing
- 86-14 Income:06/12/1986 - Employee Job-Seeking Expenses
- 86-13 Income:06/12/1986 - State and Municipal Contributory Retirement Plans Contributions and Distributions
- 86-12 Income:06/12/1986 - Military Income (Non-Resident)
- 86-11 Income:06/12/1986 - Military Personnel (Non-Resident: Income of Civilian Spouse)
- 86-10 Income:06/12/1986 - Military Income (Resident)
- 86-9 Income:06/12/1986 - Individual Retirement Accounts Contributions and Distributions
- 86-8 Income:06/12/1986 - Interest Expenses
- 86-7 Income:06/12/1986 - Homeowners Associations (Unincorporated)
- 86-6 Corp:06/12/1986 - Homeowners Associations (Incorporated)
- 86-5 Sales/Use:08/20/1986 - Drop Shipments Retailer Engaged in Business in Commonwealth Massachusetts Consumer
- 86-4 Income:06/12/1986 - Job-Related Moving Expenses
- 86-3 Income:06/12/1986 - Interest Earned on Bank Repurchase Agreements
- 86-2 Sales/Use:06/12/1986 - Solar Equipment Component Parts
- 86-1 Sales/Use:06/12/1986 - Federal Excise Taxes Effect on Sales Price