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  6. Directives - By Decade
  7. (1990-1999) Directives

(1990-1999) Directives

  • Directive 99-13: Change in Record Retention Requirement for Electronic Return Originators (EROs)

    Tax Administration

  • Directive 99-12: Filing Extension; Taxpayers with Long-Term Capital Gains

    Personal Income Tax

  • Directive 99-11: Charges by Hotels for In-Room Movies

    Sales/Use/Room Occupancy

  • Directive 99-10: Automobile Repainting

    Sales and Use Tax

  • Directive 99-9: Disallowance or "Add-back" of the Deduction for Certain State Taxes to Corporate Net Income

    Corporate Excise

  • Directive 99-8: Cranberry Growers - Sales and Use Taxes on Equipment Used in Production

    Sales and Use Tax

  • Directive 99-7: Deductibility of Simple Contributions by Self-Employed Taxpayers

    Personal Income Tax

  • Directive 99-6: Mandatory Service Charges on Hotel Rooms

    Misc/Room Occupancy Excise

  • Directive 99-5: 2-Percent S Corporation Shareholders Treatment of Fringe Benefits Health Insurance Premiums

    Personal Income Tax

  • Directive 99-4: Deductibility of S Corporation Qualified Retirement Plan Contributions by Shareholder-Employees

    Personal Income Tax

  • Directive 99-3: Sales and Use Tax Treatment of Protective Clothing

    Sales and Use Tax

  • Directive 99-2: Complimentary Rooms

    Misc/Room Occupancy (DD 99-2 modifies and replaces DD 88-1)

  • Directive 99-1: Net Worth Related Determinations After Perini

    Corporate Excise

  • Directive 98-5: Whether Shipping and Handling Charges are Excluded from the Sales Price for Sales and Use Tax Purposes

    Sales and Use Tax

  • Directive 98-4: Limitations on Interest and Penalty Charges Against Chapter 7 Trustees for Individuals Estates or Corporations in Bankruptcy

    Corporate Excise

  • Directive 98-3: The Eligibility of Certain Constructive Dividends for the Massachusetts Dividends Received Deduction

    Corporate Excise

  • Directive 98-2: The Use of Ownership Attribution Rules in Determining the Eligibility of Subpart F Income for the Massachusetts Dividends Received Deduction

    Corporate Excise

  • Directive 98-1: The Use of Ownership Attribution Rules in Determining the Eligibility of a Dividend for the Massachusetts Dividends Received Deduction

    Corporate Excise

  • Directive 97-4: Sales and Use Tax on Motor Vehicle Leases

    Sales and Use Tax (DD 04-3 repeals and replaces DD 97-4)

  • Directive 97-3: Primary and Secondary TIN Reporting Requirements for Financial Institutions Under the Bank Match System, G.L. c. 62E

    Tax Administration

  • Directive 97-2: Levies on Property Maintained by Financial Institutions for Collection of Delinquent Taxes or Child Support

    Tax Administration

  • Directive 97-1: Employer Requirements for Filing 1996 Year-end Withholding Information

    Admin/Withholding

  • Directive 96-5: Inclusion or Exclusion of Transportation Charges from Sales Price for Sales and Use Tax Purposes

    Sales and Use Tax

  • Directive 96-4: Sales and Use Tax Treatment of Milk Crates, Bread Racks, and Similar Items

    Sales and Use Tax

  • Directive 96-2: Creation of Nexus Through the In-State Ownership and Use of Intangible Property

    Corporate Excise

  • Directive 96-1: Prepaid Telephone Calling Cards

    Sales and Use Tax

  • Directive 95-11: Exempt Sales of Machinery, Materials, Tools and Fuel to Corporations During Government Mandated Testing Phase of Operations

    Sales and Use Tax

  • Directive 95-10: Recapture Adjustment for LIFO Method C-Corporations Converting to S-Corporation Status

    Corporate Excise

  • Directive 95-9: Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts

    Personal Income Tax

  • Directive 95-8: Sales of Alcoholic Beverages by Veterans' Organizations

    Alcoholic Beverages/Misc

  • Directive 95-7: Foreign Corporations Using Massachusetts Roads to Transport Goods: What Constitutes Substantial Nexus?

    Corporate Excise

  • Directive 95-6: Individual Debtor Determination of Taxable Years

    Personal Income Tax

  • Directive 95-5: Deeds Excise on Transfers of Beneficial Interests in Nominee Trusts

    Deeds Excise/Misc

  • Directive 95-4: Enforcement of the Deeds Excise

    Deeds Excise/Misc

  • Directive 95-2: Electronic Storage and Reproduction of Taxpayer Records

    Tax Administration

  • Directive 95-1: The Massachusetts Unlimited Marital Deduction

    Estate Tax/Misc

  • Directive 94-10: Information Reporting Requirements for Financial Institutions under the Bank Match System, G.L. c. 62E

    Tax Administration

  • Directive 94-9: Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel

    Sales and Use Tax

  • Directive 94-8: Cigarette Licenses not Transferred to Resulting Corporation by Merger or Consolidation

    Cigarette/Misc

  • Directive 94-7: Erroneous Refunds

    Miscellaneous

  • Directive 94-6: Use Tax Exemption for Sales Upon Which Tax was Paid Under Laws of Another State

    Sales and Use Tax

  • Directive 94-5: No Temporary Cigarette Licenses Under Chapter 64C

    Cigarette/Misc

  • Directive 94-4: Trusts Created for a minor; Taxation of Income Accumulated for a Non-Resident; No Tax Status

    Personal Income Tax

  • Directive 94-3: Sales Tax on Taxable Tangible Personal Property when combined with Tax Exempt Tangible Personal Property

    Sales and Use Tax

  • Directive 94-2: Promotional Telephones used by Carriers

    Sales and Use Tax

  • Directive 94-1: Reporting of Massachusetts Branch Bank Income for purposes of The Bank Excise

    Corporate Excise

  • Directive 93-9: Sales Price of Cellular Telephones sold in Bundled Transactions

    Sales and Use Tax

  • Directive 93-8: Taxable Sales of Copying Machines and Related Items

    Sales and Use Tax

  • Directive 93-7: Exempt Sales of Copying Machines and Related Items

    Sales and Use Tax

  • Directive 93-6: Definition of Massachusetts "Taxable Year"; Federal Consolidated Returns

    Corporate Excise

  • Directive 93-5: Massachusetts Information Reporting Requirements For Certain Financial Institutions under G.L. c. 62E

    Tax Administration (DD 93-5 supersedes, in part, DD 92-5)

  • Directive 93-4: Architects - Blueprints and Models

    Sales and Use Tax

  • Directive 93-3: Massachusetts Income Taxation and Withholding of Employer-Reimbursements for Moving Expenses

    Income/Withholding

  • Directive 93-2: Credit For Taxes Due To Other Jurisdictions

    Personal Income Tax

  • Directive 93-1: Tier I and Tier II Railroad Retirement Benefits

    Personal Income Tax

  • Directive 92-8: The Deleading Credit; Condominium Common Areas and Facilities

    Personal Income Tax

  • Directive 92-7: Sales Tax on Membership Fees to Discount

    Sales and Use Tax

  • Directive 92-6: Charcoal, Firewood, Fireplace Logs, Propane and Other Fuels for Residential Use

    Sales and Use Tax

  • Directive 92-5: Massachusetts Information Reporting Requirements for Banks and Credit Unions Paying Interest or Other Income on Certain Accounts

    Tax Administration (DD-92-5 is superseded, in part, by DD-93-5)

  • Directive 92-4: Prohibited Marketing and Sales Programs

    Cigarette/Misc

  • Directive 92-3: Massachusetts Sales and Use Tax Exemptions for certain Sales and Use of Gas, Steam, Electricity and Fuel

    Sales and Use Tax

  • Directive 92-2: Farm Machinery Used in Agricultural Production

    Sales and Use Tax

  • Directive 92-1: Gift Baskets - Sales Tax on Tangible Personal Property When Combined with Tax Exempt Food

    Sales and Use Tax

  • Directive 91-5: Application of Sales and Use Tax to Sales and Distribution of Prescription and Over-The-Counter Medicines

    Sales and Use Tax

  • Directive 91-4: Multiple State Withholding Requirements

    Income/Withholding

  • Directive 91-3: Obligation of Trade Show Vendors to Collect Sales and Use Tax

    Sales and Use Tax

  • Directive 91-2: Application of Deeds Excise to Transfers by certain Federally Sponsored Corporations

    Deed Excise/Misc

  • Directive 91-1: Tax Exempt Organizations Engaging in Fundraising Activities

    Sales and Use Tax

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