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  6. Directives - By Decade
  7. (2000-2009) Directives

(2000-2009) Directives

  • Directive 09-9: State Filing Requirements for Forms in the 1099 Series

    Admin/Withholding

  • Directive 09-8: Requirements for Employers Filing Year-End Withholding Information

    Admin/Withholding (This Directive modifies and supersedes in part DD 07-2)

  • Directive 09-7: 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

    Income/Corp

  • Directive 09-6: Declaration and Reporting of Tax-Free Earnings and Profits of Corporate Trusts

    Corporate Excise

  • Directive 09-5: Motor Vehicles Purchased with a CARS Rebate

    Sales and Use Tax

  • Directive 09-4: Effect that the Expiration of a Project's Certification has on the Economic Opportunity Area Credit

    Corporate Excise

  • Directive 09-3: Change of Filing Status

    Tax Administration

  • Directive 09-2: Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Former Spouse

    Personal Income Tax

  • Directive 09-1: Revised Information Reporting Requirements under the Financial Institution Match System, G.L. c. 62E

    Tax Administration

  • Directive 08-9: Historic Rehabilitation Tax Credit Phased-In Projects

    Income/Corp

  • Directive 08-8: Collection of Convention Center Surcharge on Resold Tour Tickets

    Sales and Use Tax

  • Directive 08-7: 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

    Corp/Income

  • Directive 08-6: Credit for Taxes Paid to Another Jurisdiction

    Personal Income Tax

  • Directive 08-5: Taxation of Sale or Rental of Cable Television Boxes

    Sales and Use Tax (DD 08-5 is being reissued with a clarification, in footnote 2, as to its scope)

  • Directive 08-4: Deemed Sales of Assets of a Qualified Subchapter S Subsidiary Where QSUB Is Owned by Massachusetts Business Trust/Federal S Corporation

    Corp/Income

  • Directive 08-3: The Massachusetts Income Tax Treatment of Contributions on behalf of Partners and Other Self-Employed Individuals under a 401(k) Plan

    Personal Income Tax

  • Directive 08-2: Taxation of Non-resident Flight Crew Members

    Personal Income Tax

  • Directive 08-1: Clarification of TIR 01-5 Statute of Limitations for Abatement Applications

    Personal Income Tax

  • Directive 07-9: Add Back of IRC s. 197 Intangible Amortization Deductions

    Corporate Excise

  • Directive 07-8: Determination of Value of Corporate Tangible Property or Net Worth upon Disposition of Assets or Liquidation

    Corporate Excise

  • Directive 07-7: Exclusion of Leasehold Improvements Subject to Local Property Tax from Non-Income Measure of Corporate Excise

    Corporate Excise

  • Directive 07-6: Exemptions Under G.L. c. 64H, s. 6(r) and s. 6(s)

    Sales and Use Tax

  • Directive 07-4: Estimated Tax Payments Made by Trustees and Other Fiduciaries on Behalf of Nonresident Beneficiaries Subject to Tax Under G.L. c. 62, ss. 5A and 10(h)

    Personal Income Tax

  • Directive 07-3: Notice to Corporate UBIT Filers

    Corporate Excise

  • Directive 07-2: Requirements for Employers Filing 2006 and Subsequent Year-end Withholding Information

    Admin/Withholding

  • Directive 07-1: Questions Concerning the Film Credit; Qualifying Expenses, Transferee Liability and Withholding Procedures

    Corp/Income/Withholding

  • Directive 06-7: Complimentary and Discounted Hotel Rooms

    Misc/Room Occupancy Excise

  • Directive 06-6: Written Guidelines for Requirement to Deposit Security

    Tax Administration

  • Directive 06-5: Tax Treatment of Worker's Compensation Deductible Reimbursements

    Miscellaneous

  • Directive 06-4: Sales Tax Refunds: Rescission of Motor Vehicle Purchases

    Sales and Use Tax

  • Directive 06-3: Catering Businesses

    Sales and Use Tax

  • Directive 06-2: Supplement to TIR 05-20; Peterson Abatement Applications Involving Pass-through Entities

    Personal Income Tax

  • Directive 06-1: Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy

    Corporate Excise

  • Directive 05-4: Performer Withholding Thresholds

    Personal Income Tax

  • Directive 05-3: Nonresident Contractors

    Sales and Use Tax

  • Directive 05-2: Factoring of Lease Payment Streams

    Sales and Use Tax

  • Directive 05-1: Purchases of Deeds Excise Stamps

    Deeds Excise/Misc

  • Directive 04-6: Sales Tax Treatment of Restaurant Meals that are Resold by Restaurant Meal Delivery Companies

    Sales and Use Tax

  • Directive 04-5: Transportation Charges

    Sales and Use Tax

  • Directive 04-4: Reasonable Cause for Waiver of G. L. c. 21J, s. 12 Penalties

    Misc/UST

  • Directive 04-3: Motor Vehicle Leases

    Sales and Use Tax

  • Directive 04-2: Tax Treatment of Distributions from a Massachusetts S Corporation that Previously was a Qualified Subchapter S Subsidiary Owned by a Corporate Trust

    Personal Income Tax

  • Directive 04-1: Qualified Subchapter S Subsidiaries and Other Entities that Reorganize as a Result of St. 2003, c. 4, s. 18

    Corp/Income

  • Directive 03-15: Responsible Person Implications for Tax Practitioners Who File and Pay Electronically

    Tax Administration

  • Directive 03-14: Cigarette Manufacturer Coupon Programs

    Cigarette Excise/Misc

  • Directive 03-13: Revised Instructions to Form 3F for RICs

    Tax Administration

  • Directive 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7

    Personal Income Tax

  • Directive 03-11: Sales Tax on Motor Vehicles Purchased for Use in Transporting Persons Qualifying For Exemption under G.L. c. 64H, s. 6(u)

    Sales and Use Tax

  • Directive 03-10: Revised Instructions to 2002 Form 3F

    Admin/Sales/Use

  • Directive 03-9: Further Limitation on "Vendor Credits" on Audit

    Admin/Sales/Use

  • Directive 03-8: Massachusetts Sales and Use Tax Treatment of Certain Transactions Between Printers and Their Customers

    Sales and Use Tax

  • Directive 03-7: Taxation of Purchases and Room Rentals by Government Employees

    Sales and Use Tax

  • Directive 03-6: Responsible Person Liability for Sales and Use Taxes

    Sales and Use Tax

  • Directive 03-5: Confidentiality of Settlements

    Tax Administration

  • Directive 03-4: Room Occupancy Excise and Sales Tax Exemption For Diplomatic Personnel

    Mis/Room Occupancy Excise (DD 03-4 supersedes and modifies DD 88-3)

  • Directive 03-3: Factors For Determining When Gambling is a Trade or Business

    Personal Income Tax

  • Directive 03-2: Issues Arising from Decoupling the Massachusetts Estate Tax

    Estate Tax/Misc

  • Directive 03-1: Limitation Period for Assessing the Deeds Excise

    Tax Administration

  • Directive 02-17: No Further Recognition of "Vendor Credits" on Audit

    Sales and Use Tax

  • Directive 02-16: The meaning of "building materials and supplies" and "construction vehicles, equipment and machinery" in G.L. c. 64H, s. 6(f)

    Sales and Use Tax

  • Directive 02-15: Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy

    Admin/Bankruptcy

  • Directive 02-14: Tax Obligations of Persons Purchasing Cigarettes in Interstate Commerce for which the Massachusetts Cigarette Excise has not been Paid

    Cigarette Excise/Misc

  • Directive 02-13: Change in Accounting Methods for Chapter 62 Taxpayers

    Personal Income Tax

  • Directive 02-12: Tax treatment of REITs

    Corp/Income

  • Directive 02-11: Corporate Excise Treatment of Construction Work in Progress

    Corporate Excise

  • Directive 02-10: Revised Instructions to 2001 Form 3F

    Tax Administration

  • Directive 02-9: Optional Insurance Charges in Motor Vehicle Rentals

    Sales and Use Tax

  • Directive 02-8: TRAC Leases

    Sales and Use Tax

  • Directive 02-7: Definition of "Mailing House" for Purposes of G.L. c. 64H, s. 6(ff)

    Sales and Use Tax

  • Directive 02-6: Responsible Person Liability for Sales and Use Taxes

    Tax Administration

  • Directive 02-5: Value of Depletable Property in the Property Factor

    Corporate Excise

  • Directive 02-4: Calculation of Trade-in Allowance on Purchase of a Motor Vehicle

    Sales and Use Tax

  • DD 02-3: Sales of Motor Vehicles by Auctioneers

    Sales and Use Tax

  • Directive 02-2: Cigarette Manufacturer Promotional Programs

    Tax Administration

  • Directive 02-1: Liability Under the Responsible Persons Statute, G.L. c. 62C, s. 31A

    Tax Administration

  • Directive 01-10: Deduction of Charitable Contributions For Taxpayers Whose Charitable Contributions Exceed Federal Deduction Limits

    Personal Income Tax

  • Directive 01-9: Offset of a Corporation's Recapture Tax against its Current Year Tax Credits

    Corporate Excise

  • Directive 01-8: Massachusetts Tax Classification of Certain Non-US Business Entities as Foreign Limited Liability Companies

    Corporate Excise

  • Directive 01-7: Revision of DD 00-5, Partner's Elective Contribution to an IRC s. 401(k) Plan

    Personal Income Tax

  • Directive 01-6: The Title 5 Credit and State Mandated Sewer Connections

    Personal Income Tax

  • Directive 01-5: "Acquisition Fees" in Motor Vehicle Leases

    Sales and Use Tax

  • Directive 01-4: Application of Directives 99-4 and 99-5 to Letter Ruling 99-17 Type Reorganizations

    Corporate Excise

  • Directive 01-3: Sales Tax Consequences of Computer Software "Load and Leave" Transactions

    Sales and Use Tax

  • Directive 01-2: Taxation of Out-Of-State Manufacturers and Fabricators Using Tangible Personal Property in Massachusetts

    Sales and Use Tax

  • Directive 01- 1: Tax on "Loaner" Vehicles

    Sales and Use Tax

  • Directive 00-9: Corporate Trust Parents and Qualified S Corporation Subsidiaries

    Personal Income Tax

  • Directive 00-7: Sales of Lifts installed in Motor Vehicles

    Sales and Use Tax

  • Directive 00-6: Sales Tax Treatment of Sales of Dietary Supplements and Edible Oils or Food Oils

    Sales and Use Tax

  • Directive 00-5: Partner's Elective Contribution to an IRC s. 401(k) Plan

    Personal Income Tax

  • Directive 00-4: Manufacturing Corporation Status of LLCs, Partnerships, and Corporate Members and Partners

    Corporate Excise

  • Directive 00-3: Sales Tax Treatment of Rentals of Portable Toilets

    Sales and Use Tax

  • Directive 00-2: FCC Regulated Charges on Telephone Service

    Sales and Use Tax

  • Directive 00-1: Treatment of Computer Service Agreements

    Corporate Excise

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