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  6. Directives - By Decade
  7. (1980-1989) Directives

(1980-1989) Directives

  • Directive 89-21: Nonresident Employed on Fishing Vessel; Nonresident Seamen Employed in Foreign or Coastwise Trade, etc.; Withholding

    Personal Income Tax

  • Directive 89-20: Resident Fishermen; Resident Seamen Employed in Foreign or Coastwise Trade, ect.; Withholding

    Personal Income Tax

  • Directive 89-19: Boats; Casual and Isolated Sale

    Sales and Use Tax

  • Directive 89-18: Sales of Used Boats, Broker

    Sales and Use Tax

  • Directive 89-17: Statutory Merger

    Deeds Excise/Misc

  • Directive 89-16: Deeds Excise Bona Fide Gift

    Deeds Excise/Misc

  • Directive 89-15: Transfer of Real Property in Exchange for Life Maintenance

    Deeds Excise/Misc

  • Directive 89-14: Exchange of Property

    Deeds Excise/Misc

  • Directive 89-13: Partition of Jointly Held Property

    Deeds Excise/Misc

  • Directive 89-12: Transfer of Real Property to Secure a Debt

    Deeds Excise/Misc

  • Directive 89-11: Power of Attorney and Corporate Officers; Signing of Corporate Returns

    Corporate Excise

  • Directive 89-10: Out-of-State Vendor; Property Purchased for Resale; Recordkeeping Requirements

    Sales and Use Tax - (DD 89-10 does not apply to drop shipments. For public written statements applicable to drop shipments, see DD 86-21)

  • Directive 89-9: Facsimile Signatures; Forms 2 & 2G

    Personal Income Tax

  • Directive 89-8: Pre-Retirement Distribution from State Retirement Plan Rolled Over into IRA; Taxability Upon Distribution

    Personal Income Tax

  • Directive 89-7: Investment Tax Credit; Recapture

    Corporate Excise

  • Directive 89-6: Late Pay Penalty

    Tax Administration

  • Directive 89-5: Trustee in Bankruptcy; Debtor in Possession; Reorganization; Corporate Filing Requirements

    Corporate Excise

  • Directive 89-4: Grantor Trust with Non-Resident Grantor

    Personal Income Tax

  • Directive 89-3: Filing Status; Divorced

    Personal Income Tax

  • Directive 89-2: Filing Status; Legally Separated

    Personal Income Tax

  • Directive 89-1: Employee Business Expenses

    Personal Income Tax

  • Directive 88-24: Maximum Credits Allowed for use in any One Tax Year; Treatment of Unused Credits

    Corporate Excise

  • Directive 88-23: Credits Priority of Use

    Corporate Excise

  • Directive 88-22: Motor Vehicle Purchased in the Commonwealth and Used Out of State

    Sales and Use Tax

  • Directive 88-21: Non-Resident Taxpayer; Massachusetts and U.S. Total Income; Differences for Tax Year 1988

    Personal Income Tax

  • Directive 88-20: Sale of Principal Residence; Massachusetts Gross Income

    Personal Income Tax

  • Directive 88-19: Loss on Sale of Tax-Exempt Bonds

    Personal Income Tax

  • Directive 88-18: Computation of Excise; Lien or Encumbrance

    Deeds Excise/Misc

  • Directive 88-17: Estate Tax; Valuation of Real Property

    Estate Tax/Misc

  • Directive 88-16: Trade-In Deduction for Boats and Cars Sales by Registered Vendors

    Sales and Use Tax

  • Directive 88-15: Unregistered Out-of-State Vendor; Local Agent or Representative

    Sales and Use Tax

  • Directive 88-14: Out-of-State Manufacturer; Local Agent or Representative

    Sales and Use Tax

  • Directive 88-13: Casual and Isolated Sales; Broker

    Sales and Use Tax

  • Directive 88-12: Consignment Sales; Sales at Auction

    Sales and Use Tax

  • Directive 88-11: Casual and Isolated Sales; Yard Sales Conducted by an Intermediary

    Sales and Use Tax

  • Directive 88-10: Film Purchased by a Photography Studio and Processed in Another's Industrial Plant

    Sales and Use Tax

  • Directive 88-9: Film Purchases; Material Consumed and used in Industrial Plant

    Sales and Use Tax

  • Directive 88-8: Nexus; Public Law 86-272, Solicitation; Company Cars

    Corporate Excise

  • Directive 88-7: Liquidation Sales; Trustee in Bankruptcy

    Sales and Use Tax

  • Directive 88-6: Liquidation Sales; Trustee in Bankruptcy; Auctioneer

    Sales and Use Tax

  • Directive 88-5: New Parts; Later Improvements; Machinery used in Manufacturing in an Industrial Plant

    Sales and Use Tax

  • Directive 88-4: New Parts; Safety Devices; Machinery Used in Manufacturing in an Industrial Plant

    Sales and Use Tax

  • Directive 88-3: Exemption for Diplomatic Personnel

    Sales/Use/Room Occupancy

  • Directive 88-2: Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences for Tax Year 1987

    Personal Income Tax

  • Directive 88-1: Complimentary Rooms

    Misc/Room Occupancy

  • Directive 87-8: Machinery Producing a Direct and Immediate Physical Change Upon Tangible Personal Property To Be Sold

    Sales and Use Tax

  • Directive 87-7: Pollution Control Equipment used in Manufacturing in an Industrial Plant

    Sales and Use Tax

  • Directive 87-6: Advertising Circular; Magazine Exemption

    Sales and Use Tax

  • Directive 87-5: Power of Attorney Disclosure of Tax Information

    Tax Administration

  • Directive 87-4: Non-Residents from Other Countries; Effect of Tax Treaty

    Personal Income Tax

  • Directive 87-3: Property Purchased for use in Massachusetts; Burden of Proof

    Sales and Use Tax

  • Directive 87-2: Motor Vehicles Purchased by Non-residents

    Sales and Use Tax

  • Directive 87-1: Motor Vehicles: Massachusetts Dealer; Massachusetts Purchaser

    Sales and Use Tax

  • Directive 86-40: Non-Resident Taxpayers Massachusetts And U.S. Total Income Differences For Tax Year 1986

    Personal Income Tax

  • Directive 86-39: Excess Exemptions, Fiduciary Income

    Personal Income Tax

  • Directive 86-38: Massachusetts Bank Interest Term And Time Deposits, $100,000 Limitation

    Personal Income Tax

  • Directive 86-37: Security Corporations Denial Of Section 38b Treatment

    Corporate Excise

  • Directive 86-36: Security Corporations Election For Voluntary Withdrawal Of Classification

    Corporate Excise

  • Directive 86-35: Security Corporations Loans To Shareholders, Directors, Or Employees

    Corporate Excise

  • Directive 86-34: Security Corporations: Installment Notes

    Corporate Excise

  • Directive 86-33: Security Corporations: Classification; Returns

    Corporate Excise

  • Directive 86-32: Over-The-Counter Medicine Sold on a Doctor's Prescription

    Sales and Use Tax

  • Directive 86-31: Boats Purchased By Non-Residents

    Sales and Use Tax

  • Directive 86-30: Individual Liability For Use Tax Due Date of Return and Payment; Interest and Penalties

    Sales and Use Tax

  • Directive 86-29: Excess Part B Adjusted Gross Income Deductions Deduction For Alimony Paid

    Personal Income Tax

  • Directive 86-28: Excess Part B Adjusted Gross Income Deductions Trade Or Business Deductions

    Personal Income Tax

  • Directive 86-27: Excess Exemptions

    Personal Income Tax

  • Directive 86-26: Rental Deduction (Non-Residents)

    Personal Income Tax

  • Directive 86-25: State And Municipal Contributory Retirement Plans Pre-Retirement Distributions

    Personal Income Tax

  • Directive 86-24: Lottery Winnings; Lottery Tickets

    Personal Income Tax

  • Directive 86-23: Interest Expense Incurred To Purchase A Partnership Interest

    Personal Income Tax

  • Directive 86-22: Investment Interest Incurred To Purchase Property Subject To A Net Lease

    Personal Income Tax

  • Directive 86-21: Drop Shipments Retailer Not Engaged In Business In Commonwealth Massachusetts Consumer

    Sales and Use Tax

  • Directive 86-20: Mutual Funds Purchased Through A Bank

    Personal Income Tax

  • Directive 86-19: Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences For Tax Year 1986

    Personal Income Tax

  • Directive 86-18: Homeowners Associations Non-Exempt Function Income And Deductible Expenses

    Personal Income Tax

  • Directive 86-17: Rental Deduction (Single Filers Renting Jointly)

    Personal Income Tax

  • Directive 86-16: Payments from State and Municipal Deferred Compensation Plans

    Personal Income Tax

  • Directive 86-15: Photographs and Film Developing

    Sales and Use Tax

  • Directive 86-14: Employee Job-Seeking Expenses

    Personal Income Tax

  • Directive 86-13: State and Municipal Contributory Retirement Plans Contributions and Distributions

    Personal Income Tax

  • Directive 86-12: Military Income (Non-Resident)

    Personal Income Tax

  • Directive 86-11: Military Personnel (Non-Resident: Income of Civilian Spouse)

    Personal Income Tax

  • Directive 86-10: Military Income (Resident)

    Personal Income Tax

  • Directive 86-9: Individual Retirement Accounts Contributions and Distributions

    Personal Income Tax

  • Directive 86-8: Interest Expenses

    Personal Income Tax

  • Directive 86-7: Homeowners Associations (Unincorporated)

    Personal Income Tax

  • Directive 86-6: Homeowners Associations (Incorporated)

    Corporate Excise

  • Directive 86-5: Drop Shipments; Retailer Engaged In Business In Commonwealth; Massachusetts Consumer

    Sales and Use Tax

  • Directive 86-4: Job-Related Moving Expenses

    Personal Income Tax

  • Directive 86-3: Interest Earned On Bank Repurchase Agreements

    Personal Income Tax

  • Directive 86-2: Solar Equipment Component Parts

    Sales and Use Tax

  • Directive 86-1: Federal Excise Taxes Effect on Sales Price

    Sales and Use Tax

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