Technical Information Releases - 12-5 Sales/Use:08/07/2012 - The 2012 Massachusetts Sales Tax Holiday Weekend
- 11-7 Sales/Use:08/02/2011 - The 2011 Massachusetts Sales Tax Holiday Weekend
- 11-6 Income/Corp/Sales/Use/Admin/Cig:03/26/2012 - Tax Changes Contained in the Fiscal Year 2012 Budget
- 10-24 Sales/Use:12/14/2010 - Repeal of Sales Tax on Alcoholic Beverages
- 10-21 Sales/Use:11/12/2010 - Trade Show and Flea Market Promoters
- 10-19 Sales/Use:10/18/2010 - Massachusetts Supreme Judicial Court Decision in Onex Communications Corporation v. Commissioner of Revenue
- 10-11 Admin/Income/Corp/Misc/Sales/Use:08/06/2010 - Administrative, Personal Income, Corporate, Tobacco, and Sales Tax Changes Contained in Chapter 131 of the Acts of 2010
- 10-10 Sales/Use:08/05/2010 - The 2010 Massachusetts Sales Tax Holiday Weekend
- 10-2 Sales/Use:02/11/2010 - Decision of the Massachusetts Supreme Judicial Court in Town Fair Tire Centers, Inc. v. Commissioner of Revenue
- 09-20 Sales/Use:09/24/2009 - Payment of Sales and Use Tax on Low Speed Vehicles and Limited Use Vehicles
- 09-13 Sales/Use/Room/Misc:07/23/2009 - Local Option Sales Tax on Meals and Local Option Room Occupancy Excise Rate Increase
- 09-12 Sales/Use:07/27/2009 - Reporting Rules for Quarterly and Annual Filers after Rate Changes in the Sales/Use Taxes
- 09-11 Sales/Use:07/22/2009 - Change in Rate, Scope, and Computation of Sales/Use Taxes
- 08-23 Corp/Income/Sales/Use:11/21/2008 - Life Sciences Tax Incentive Program under St. 2008, c. 130
- 08-13 Sales/Use:09/18/2008 - Collection and Prepayment of Sales Tax on All Tobacco Products under G.L. c. 64H
- 08-10 Sales/Use: 07/31/2008 - The 2008 Massachusetts Sales Tax Holiday Weekend
- 08-9 Admin/Cigarette/Sales: 07/23/2008 - Changes in Law Relating to Tobacco Sales under G.L. c. 62C, G.L. c. 64C, and G.L. c. 64H
- 08-8 Admin/Sales/Use/Withholding:07/15/2008 - Sales/Use Tax, Withholding and Administrative Changes Contained in Chapter 182 of the Acts of 2008
- 08-7 Misc/Sales/Use:07/02/2008 - Excise Increase on Cigarettes under G.L. c. 64C
- 08-2 Sales/Use:02/01/2008 - Effect of The First Years, Inc. v. Commissioner, Onex Communications Corp. v. Commissioner and Duracell v. Commissioner on Qualification as a Manufacturing Corporation or a Research and Development Corporation
- 07-15 Corp/Income/Sales/Use:11/21/2007 - An Act Providing Incentives to the Motion Picture Industry
- 07-12 Sales/Use:08/02/2007 - The 2007 Massachusetts Sales Tax Holiday Weekend
- 07-10 Sales/Use:06/29/2007 - Application of Commissioner of Revenue v. In Re Valley Media, Inc.
- 07-3 Sales/Use:02/15/2007 - Sales Tax Bad Debt Credit Statute - Household Credit Services, Inc. v. Commissioner of Revenue
- 06-18 Sales/Use:10/10/2006 - Sales Tax Exemption for Disabled Veterans Purchasing Motor Vehicles
- 06-13 Sales/Use:08/02/2006 - The 2006 Massachusetts Sales Tax Holiday Weekend
- 06-2 Sales/Use:02/24/2006 - Amendments to Qualifying Small Business Exemption Under G.L. c. 64H, § 6(qq)
- 06-1 Corp/Income/Sales/Use:05/31/2006 - An Act Providing Incentives to the Motion Picture Industry
- 05-15 Sales/Use:02/10/2006 - Transfers of Prewritten Computer Software
- 05-9 Sales/Use:07/22/2005 - The 2005 Massachusetts Sales Tax Holiday Weekend
- 05-8 Sales/Use:07/14/2005 - Taxation of Internet Access, Electronic Commerce and Telecommunications Services: Recent Federal Legislation
- 05-6 Sales/Use:06/6/2005 - Application of Bloomingdale's, Inc. ATB Decision to Open Tax Periods Prior to August 9, 2004
- 04-26 Sales/Use:10/21/2004 - Sales/Use Tax changes Contained in Chapter 262 of the Acts of 2004
- 04-14 Sales/Use:05/25/2004 - The Massachusetts Sales Tax Holiday
- 03-24 Sales/Use:09/26/2003 - Convention Center Financing Surcharges
- 03-16 Sales/Use:08/29/2003 - Enhanced 911 Surcharges on Telephone Service
- 03-5 Sales/Use:04/03/2003 - Prepaid Telephone Calling Cards and Prepaid Calling Arrangements
- 02-23 Admin:11/27/2002 - Expanded Definition of Residency in G.L. c. 90 for Registration, Sales-Use Tax and Local Excise on Motor Vehicles
- 02-16 Sales/Use:09/17/2002 - Application of Zekos v. Commissioner of Revenue A.T.B. Decision to Fundraising Sales by Charitable Organizations Using Auctioneers
- 02-15 Misc/Sales/Use:08/26/2002 - Excise Increase on Cigarettes, Cigars and Smoking Tobacco and Smokeless Tobacco under G.L. c. 64C
- 02-12 Sales/Use:08/01/2002 - Sales and Use Tax Treatment of Transfers of Asphalt and Concrete by Producers and Installers
- 02-2 Sales/Use:01/24/2002 - Sales and Use Tax Exemptions for Aircraft and Replacement Parts
- 01-21 Sales/Use:12/20/2001 - Room Occupancy Excise Exemption for Employees of the United States
- 01-20 Sales/Use:11/05/2001 - Taxation of the Internet: Extension of TIR 99-2
- 01-15 Sales/Use:08/28/2001 - Convention Center Financing Fee on Room Occupancy
- 01-14 Sales/Use:08/28/2001 - Sales Tax on Merchandise Shipped Out-of-State: The Neiman Marcus Decision
- 01-10 Sales/Use:08/06/2001 - Application of Winthrop Printing, Inc. v. Commissioner
- 01-7 Sales/Use:06/15/2001 - Exemption from Sales Tax for Purchases of Tangible Personal Property by Certain Contractors and Subcontractors of Governmental Bodies for Use in Fulfilling Government Contracts under G.L. c. 64H, s. 6(tt)
- 01-6 Sales/Use:06/15/2001 - Tattooing and Body Art: Sales and Use Taxation
- 00-11 Sales/Use:10/25/2000 - Changes in the Exemption for Meals Sold from Vending Machine
- 00-9 Admin/Corp/Income/Misc/Sales/Use:09/29/2000 - Tax Changes in the Fiscal Year 2001 Budget
- 00-3 Sales/Use:02/10/2000 - Claiming the Bad Debt Reimbursement
- 00-2 Sales/Use:01/28/2000 - Convention Center Financing Surcharges
- 99-21 Sales/Use:12/17/1999 - Availability of G.L. c. 64H, ss. 6(r) and (s) Exemptions Extended to Purchases by Agents of Exempt Users
- 99-16 Admin:11/30/1999 - Application of Associated Testing Laboratories, Inc. v. Commissioner
- 99-9 Sales/Use:06/24/1999 - Tax Treatment of Purchases with U.S. Government Bankcards
- 99-4 Sales/Use:02/25/1999 - Exemptions Agents of Exempt Entities
- 99-2 Sales/Use:01/14/1999 - Taxation of the Internet, Electronic Commerce and Telecommunications Services: Recent Federal and Massachusetts Legislation
- 98-16 Sales/Use:12/08/1998 - Sales and Use Tax Implications of Electric Utility Restructuring
- 98-11 Sales/Use:10/01/1998 - Taxation of Native American Business Activities
- 98-10 Sales/Use:10/01/1998 - Sales and Use Tax Treatment of Transfers of Asphalt and Concrete under Lawrence-Lynch Corporation v. Commissioner
- 98-9 Sales/Use:10/01/1998 - Trade-ins of Snow Vehicles and Recreation Vehicles
- 98-5 Sales/Use:07/09/1998 - Certain Sales of Power Used in Manufacturing
- 97-10 Sales/Use:08/26/1997 - Temporary Sales Tax Moratorium on Internet Access and Related Telecommunications Services
- 97-1 Misc/Sales/Use:05/28/1997 - Excise on Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B
- 96-9 Sales/Use:10/16/1996 - Temporary Certificates of Exemption for Sales and Use Tax
- 96-8 Sales/Use:06/14/1996 - Sales Nexus; Revocation of Technical Information Release 88-13
- 96-5 Sales/Use:06/14/1996 - Sales Tax Exemption for Direct Mail Promotional Advertising
- 96-4 Sales/Use:05/06/1996 - Sales Tax Exemption; Meals in Assisted Living Residences
- 96-2 Admin/Sales/Use:03/16/1996 - Tax Administration Limitations Period for Non-Filing Taxpayers
- 94-6 Sales/Use:04/12/1994 - Meals Tax Exemption for Continuing Care Facilities
- 94-2 Sales/Use:02/02/1994 - Use of Direct Payment Certificates
- 92-2 Sales/Use:03/27/1992 - Claiming the Bad Debt Reimbursement
- 92-1 Sales/Use:01/10/1992 - Sales Price of Motor Vehicles
- 90-9 Sales/Use:08/24/1990 - Massachusetts Sales and Use Taxation of Purchases of Production-Related Tangible Personal Property by Broadcasters and Newspaper Publishers
- 90-8 Sales/Use:08/22/1990 - Taxation of Sales and Use of Telecommunication Services
- 90-7 Sales/Use:09/21/1990 - Taxation of Sales and Use of Gas, Steam, Electricity, and Heating Fuel
- 91-7 Sales/Use:10/03/1991 - Use Tax Exemption for Sales upon which Tax was Paid under Laws of Another State
- 91-5 Sales/Use:06/28/1991 - Effect of Repeal of Sales Tax on Services
- 91-1 Sales/Use:03/29/1991 - Resale of Telecommunication Services
- 89-7 Sales/Use:06/19/1989 - Massachusetts Room Occupancy Excise Treatment of Recreational Establishments After Eastover v. Commissioner, ATB Decision
- 88-9 Sales/Use:08/29/1988 - Sales Tax Treatment of Purchases with U.S. Government Bankcards
- 87-11 Sales/Use:09/29/1987 - Sales Tax "Breakage"
- 87-9 Misc/Sales/Use:10/01/1987 - Jet Fuel Tax
- 87-7 Misc/Sales/Use:06/24/1987 - Jet Fuel Tax
- 87-3 Misc/Sales/Use:03/23/1987 - Jet Fuel Tax
- 87-1 Sales/Use:03/13/1987 - Changes in Sales Tax
- 86-8 Misc/Sales/Use:12/30/1986 - Jet Fuel Tax
- 86-6 Misc/Sales/Use:09/25/1986 - Jet Fuel Tax
- 86-2 Misc/Sales/Use:07/27/1986 - Jet Fuel Tax
- 86-1 Misc/Sales/Use:03/26/1986 - Jet Fuel Tax
- 85-9 Misc/Sales/Use:12/09/1985 - Jet Fuel Tax
- 85-8 Misc/Sales/Use:09/19/1985 - Jet Fuel Tax
- 85-7 Sales/Use:09/13/1985 - Sales Tax Exemption for Sales of Certain Medical Equipment
- 85-5 Misc/Sales/Use:07/25/1985 - Jet Fuel Tax
- 85-1 Sales/Use:01/03/1985 - Five-Year Limit for Certificate of Exemption from Sales and Use Tax
- 83-1 Sales/Use:03/08/1984 - Sales Taxation of Dental Equipment and Supplies
- 82-5 Sales/Use:12/16/1982 - Sales Taxation of Refuse Container Rentals
- 82-2 Corp/Sales/Use:09/16/1982 - "Safe Harbor" Leases
- 81-2 Sales/Use:10/09/1981 - Use Tax Exemption for Sales upon which Tax was Paid under Laws of Another State
- 79-5 Sales/Use:07/09/1979 - Room Occupancy Excise: Rentals for More than Ninety Consecutive Days
- 79-4 Sales/Use:07/06/1979 - Alcohol as a Special Fuel
- 79-3 Sales/Use:07/03/1979 - Gasohol
Return to Sales and Use Taxes Main Menu |
Letter Rulings - 13-4 Sales/Use:03/27/2013 - Massachusetts Sales/Use Tax on Freight Insurance Charges
- 13-3 Sales/Use:03/13/2013 - Sales Tax Treatment of Mobile Medical Laser Eye Equipment and Technicians Services
- 13-2 Sales/Use:03/11/2013 - On-line Marketing and Communications Solutions
- 12-13 Sales/Use:11/09/2012 - Massachusetts Sales/Use Tax on Internet-Based Marketing and Customer Communications Solutions
- 12-12 Sales/Use:10/19/2012 - Application of MA Sales Tax to Construction Progress Photographs
- 12-11 Sales/Use:09/25/2012 - Data Back-up and Restoration
- 12-10 Sales/Use:09/25/2012 - Screen-Sharing Software and the Massachusetts Sales/Use Tax
- 12-8 Sales/Use:07/16/2012 - Cloud Computing
- 12-7 Sales/Use:07/02/2012 - Sales Tax on Material/Machinery used in Wind Turbine Project
- 12-6 Sales/Use:02/21/2012 - Sales/Use Tax on Publishing Software
- 12-5 Sales/Use:05/07/2012 - Massachusetts Sales/Use Tax on Business Offerings to Physician Practice Customers
- 12-4 Sales/Use:05/07/2012 - Massachusetts Sales/Use Tax on "Call Tracking Service"
- 12-2 Sales/Use:02/08/2012 - Prepackaged Individual Salads Sold by a Supermarket
- 12-1 Sales/Use:01/12/2012 - Teleconferencing Services
- 11-7 Sales/Use:06/22/2011 - Sales Tax on Photovoltaic Solar Energy System
- 11-5 Sales/Use:05/03/2011 - Sales/Use Tax on Pharmaceutical Compounds used in Clinical Trials
- 11-4 Sales/Use:04/12/2011 - Massachusetts Sales/Use Tax: Online Services for Prospective Employees
- 11-3 Sales/Use:03/24/2011 - Authentication Services/Digital Certificates
- 11-2 Sales/Use:03/04/2011 - Massachusetts Sales/Use Tax; Sales of On-line Services
- 11-1 Sales/Use:02/04/2011 - Sales Tax; Installed Utility Poles
- 10-4 Sales/Use:08/16/2010 - Sales Tax Exemption for Anaerobic Digestion Systems
- 10-3 Sales/Use:07/07/2010 - Sales Tax on Machinery Used to Construct a Wind Turbine
- 10-2 Sales/Use:06/15/2010 - Application of the Container Exemption
- 10-1 Sales/Use:02/22/2010 - Litigation Support Services
- 09-8 Sales/Use:11/30/2009 - "Liquor Store as Caterer"
- 09-7 Sales/Use:09/16/2009 - Sales Tax on Medical Devices and Delivery Components
- 09-6 Sales/Use:09/10/2009 - Sales Tax Treatment of Bone Growth Stimulators
- 09-4 Sales/Use:05/26/2009 - Refund of Sales Tax on Returned Merchandise
- 09-2 Sales/Use:04/01/2009 - Sale of Wireless Communication Device in Bundled Transaction
- 09-1 Sales/Use:02/24/2009 - Massachusetts Sales/Use Tax Exemption for Mixed Housing & Commercial Community Project
- 08-14 Sales/Use:12/24/2008 - Machinery and Equipment Used in Quarry Operations
- 08-13 Sales/Use:10/31/2008 - Senior Living Community Project
- 08-12 Sales/Use:09/22/2008 - Exemption for Drugs on Prescription
- 08-9 Sales/Use:05/13/2008 - Business Trust/Hospital Construction Project
- 08-6 Sales/Use:03/26/2008 - Use of personal digital devices or internet browsers for submitting patient prescriptions
- 08-5 Sales/Use:03/24/2008 - Sales of Reports of Individualized Information - G.L. c. 64H, s. 1, "sales" and "selling"
- 08-4 Sales/Use:03/13/2008 - Application of Sales Tax to Sales of Beverages by Health Club Facilities
- 08-3 Sales/Use:03/07/2008 - Exemption from Sales Tax for Medicine
- 06-5 Sales/Use:04/20/2006 - Supplement to LR 05-2: Water Desalination Plant
- 06-4 Sales/Use:04/11/2006 - Sales Tax Exemption Chapter 64H, Section 6(tt)
- 06-3 Sales/Use:04/07/2006 - Application of the Sales and Use Tax to the Construction and Installation of Storage Sheds
- 05-7 Sales/Use:11/09/2005 - Sales and Use Tax Nexus
- 05-6 Misc:6/20/2005 - Room Occupancy Excise; Internet Intermediary
- 05-4 Sales/Use:05/24/2005 - Sales and Use Tax Liability of Commercial Real Estate Manager
- 05-1 Sales/Use:03/08/2005 - Sales Tax on Wound Closure Device
- 04-1 Sales/Use:05/07/2004 - Sales Tax Consequences of Multiproduct Discount Programs
- 03-11 Sales/Use:11/07/2003 - Sales Tax Consequences of Document Processing Services
- 03-10 Sales/Use:10/03/2003 - Sales Tax Consequences of a Two Part Printing Process
- 03-8 Sales/Use:08/08/2003 - Sales Tax Consequences of Certain Merchandise Exchanges
- 03-7 Sales/Use:08/05/2003 - Sales Tax on Lease Settlements
- 02-11 Sales/Use:11/06/2002 - Rotisserie Chicken Sold by Restaurant Part
- 02-10 Sales/Use:10/31/2002 - Sales Use Tax to Deferred Like-Kind Exchange
- 02-8 Sales/Use:10/01/2002 - Application of Use Tax to Club Membership Fee
- 02-6 Sales/Use:08/29/2002 - Application of Sales Tax to Kidney Dialysis
- 02-5 Sales/Use:08/26/2002 - Rooms Occupied by Employees of Corporations Exempt from Taxes under Federal Law
- 02-4 Sales/Use:08/01/2002 - Virtual Queuing Devices
- 02-2 Sales/Use:06/19/2002 - "GM Card" Rebate Program
- 01-15 Sales/Use:12/20/2001 - Electricity Exemption for Two Taxpayers at a Single Billed Meter
- 01-14 Sales/Use: 12/14/2001 - Equipment Manufactured "To be Sold"
- 01-13 Sales/Use:11/15/2001 - Nonprofit Constructing of Affordable Housing
- 01-11 Sales/Use:11/08/2001 - Sale of Transportable Dry Storage Systems
- 01-8 Sales/Use:09/11/2001 - Sales Tax Consequences of Aircraft Lease/Financing
- 01-6 Sales/Use:08/17/2001 - Sales Tax Treatment of Certain Clean Room Equipment
- 01-5 Sales/Use:06/15/2001 - Sales of Video Productions
- 01-3 Sales/Use:05/08/2001 - Application of Sales/Use Tax to Proficiency Testing Materials
- 01-2 Sales/Use:01/22/2001 - Sales and Use Tax Treatment of Magnetic Resonance Imaging Equipment and Services
- 00-15 Sales/Use:11/17/2000 - The Meaning of "Reasonable Transportation Charges"
- 00-14 Sales/Use:09/21/2000 - Data Base Service - Sales and Use Tax Issues
- 00-13 Sales/Use:09/12/2000 - Application of Sales Tax to Research and Report Services
- 00-10 Sales/Use:07/31/2000 - Sales Tax Treatment of Property Used in Consistently with Resale or Exempt Use Certificate
- 00-7 Sales/Use:03/24/2000 - Sales Tax Treatment of Transactions that relate to Communications Towers
- 00-6 Sales/Use:03/24/2000 - Pest Elimination System
- 00-3 Sales/Use:02/10/2000 - Computer Sales Inventory Items Used for Demonstration
- 00-2 Sales/Use:01/28/2000 - Trade-in of Motor Vehicle
- 99-16 Sales/Use:10/08/1999 - Metered Electricity Used in Manufacturing
- 99-15 Sales/Use:09/17/1999 - Radioactive Seed Implant Procedure
- 99-14 Sales/Use:09/03/1999 - Manufacturing Exemption; Wood Waste Reclamation Facility
- 99-12 Sales/Use:05/28/1999 - Application of Sales Tax on Disk, Print, CD-ROM or Other Tangible Media
- 99-11 Sales/Use:05/07/1999 - Taxation of Transcriptions
- 99-10 Sales/Use:04/16/1999 - Sales Tax Record Keeping for Special Athletic Event
- 99-9 Sales/Use:04/01/1999 - Sale-Leaseback on Financing Agreement
- 99-8 Sales/Use:04/01/1999 - Sales Tax on Banana Ripening Agent and Generator Loans
- 99-6 Sales/Use:02/09/1999 - Convention Center Financing Surcharges; Sale Price
- 99-5 Corp/Sales/Use:02/03/1999 - Nexus Based on the Presence of Leaseholds in Massachusetts
- 99-3 Sales/Use:01/06/1999 - Casual and Isolated Sale of Corporate Assets
- 99-2 Sales/Use:01/06/1999 - Database Access Charges
- 99-1 Sales/Use:01/06/1999 - Electronic Retailers
- 98-20 Sales/Use:12/18/1998 - Use Tax on Antique Purchased Out-of-State
- 98-18 Sales/Use:11/10/1998 - Surgically Implanted Orthopedic Devices
- 98-17 Sales/Use:11/14/1998 - Photofinishing Equipment
- 98-15 Sales/Use:10/06/1998 - Small Business Exemption
- 98-14 Sales/Use:09/04/1998 - Use Tax on Artwork
- 98-12 Sales/Use:08/25/1998 - Application of G.L. c. 64H, s. 6(i) exemption where lessee is engaged in manufacturing
- 99-12 Sales/Use:05/28/1999 - Application of Sales Tax on Disk, Print, CD-ROM or Other Tangible Media
- 98-11 Sales/Use:05/12/1998 - Specially-marked Trash Bags for Use in Municipal Disposal Programs
- 98-10 Sales/Use:04/20/1998 - Out-of-State Deliveries
- 98-9 Sales/Use:04/03/1998 - Sales of Therapeutic Seating Systems
- 98-8 Sales/Use:04/03/1998 - Sales Taxability of Orthopedic Brace
- 98-7 Corp/Sales/Use:04/14/1998 - Admission to Sports Event
- 98-6 Sales/Use:02/13/1998 - Sales of Substance for Treatment of Osteoarthritis
- 98-5 Sales/Use:02/13/1998 - Sales Tax on Medical Device
- 98-3 Sales/Use:02/13/1998 - Sales of Alternating Pressure Pad Units and Hospital Beds
- 98-2 Sales/Use:02/13/1998 - Applicability of the Sales Tax Exemption under G.L. c. 64H, s. 6(f)
- 97-3 Sales/Use:08/25/1997 - Encoded Electronically Readable Discount Cards (Scanner Cards)
- 97-1 Sales/Use:05/23/1997 - Charter Boats
- 96-4 Sales/Use:12/27/1996 - Automobile Re-painting
- 96-2 Sales/Use:06/26/1996 - Sales of Malt Beverages by Restaurant/Brewery
- 95-12 Sales/Use:12/14/1995 - Rental of Rooms in a Former Seasonal Motel Converted to Condominiums
- 95-11 Sales/Use:10/11/1995 - Grab Bar and Guide Rail System
- 95-9 Sales/Use:07/13/1995 - Returnable Gas Containers
- 95-5 Sales/Use:05/09/1995 - Sales and Use Tax Treatment of G.L.c.121A Urban Redevelopment Corporations
- 95-3 Sales/Use:03/10/1995 - Application of the Deeds Excise to a Lease Financing Transaction
- 95-2 Sales/Use:03/10/1995 - Sale of Crossword Puzzle Magazines under G.L.C.64H
- 95-1 Sales/Use:03/10/1995 - Sale of Electricity for Warehouse Refrigeration
- 94-9 Sales/Use:12/30/1994 - Sales Tax Exemption for a Product that Enhances Pesticides and Fertilizers
- 94-6 Sales/Use:08/23/1994 - Sales Tax on Sales of Custom Closets
- 94-5 Sales/Use:08/23/1994 - Sales Tax on Various Sales of Floor Coverings
- 94-1 Sales/Use:02/03/1994 - Sales Tax on Electricity Charges Designated as Additional Rent to Commercial Shopping Mall Tenants
- 93-17 Sales/Use:12/21/1993 - Application of the Room Occupancy Excise to Rooms Provided by an Educational
- 93-16 Sales/Use:12/03/1993 - Payment of Sales and Use Taxes by Contractor and Subcontractors on Purchases of Tangible Personal Property used as Part of a Government Project
- 93-13 Sales/Use:08/10/1993 - Sales Tax Treatment of Sports Program Publications Under G.L. c. 64H, § 6(m)
- 93-10 Sales/Use:12/08/1993 - Sales Tax Treatment of Building Materials and Supplies Used in the Construction of a Memorial by a Veterans Group
- 93-5 Sales/Use:04/20/1993 - Sales Tax Treatment of a Liquid Nutrition Drink
- 93-4 Sales/Use:04/20/1993 - Application of Residential Exemption for Electricity to Common Areas and Unoccupied Apartments in Residential Apartment Complexes
- 93-3 Sales/Use:04/16/1993 - Application of Deeds Excise to Transfers by Government Agency
- 93-2 Sales/Use:03/18/1993 - Upgrades of Canned Computer Software
- 92-6 Sales/Use:11/06/1992 - Application of Deeds Excise to Transfers by Government Agency
- 92-5 Sales/Use:10/22/1992 - Application of Sales Tax Exemption, G.L. c. 64H, s. 6(l), to Sales of Shopping Cart Walkers
- 92-3 Sales/Use:05/07/1992 - Sales of Miscellaneous Tangible Personal Property by the Commonwealth
- 91-7 Sales/Use:10/08/1991 - Exemption for Electricity Used in Public Works Project
- 91-5 Sales/Use:08/28/1991 - Sales of Resource Directories under G.L. c. 64H, s. 6(m)
- 90-4 Sales/Use:08/03/1990 - Sales Taxation of Wigs
- 90-3 Sales/Use:05/01/1990 - Sales Tax Exemption - Magazine
- 90-2 Sales/Use:04/27/1990 - Sales Tax on Television Commercial Encoding and Monitoring Activities
- 90-1 Sales/Use:01/19/1990 - Deeds Excise Applied to Limited Equity Residential Cooperatives
- 89-12 Sales/Use:11/29/1989 - Garment Alterations
- 89-11 Sales/Use:11/07/1989 - Deliveries to Out of State Purchasers
- 89-7 Sales/Use:06/16/1989 - Chemicals Used in Photoprocessing
- 89-3 Sales/Use:05/11/1989 - Sale of Videotaped Animation and Purchase of Production Equipment
- 88-14 Sales/Use:11/21/1988 - Computer Software Sales
- 88-11 Sales/Use:06/06/1988 - Cogeneration power plant-claims of exemption under G.L. c. 64H, s. 6(r) and (s)
- 88-9 Sales/Use:05/16/1988 - Leasing of Dock Space
- 88-8 Sales/Use:05/04/1988 - Custom Cabinets
- 88-5 Sales/Use:03/10/1988 - Sales of Building Materials and Supplies under G.L. c. 64H, ss. 6(e) and (f)
- 88-4 Sales/Use:02/18/1988 - Blood Diagnostic Products
- 88-3 Sales/Use:02/22/1988 - Sales Promotion Package
- 87-16 Sales/Use:12/03/1987 - Sale of Building Materials and Supplies in a Turnkey Project for a Local Housing Authority
- 87-13 Sales/Use:09/28/1987 - Individualized Patient Medication Schedules
- 87-12 Sales/Use:09/28/1987 - Data Processing Services
- 87-7 Sales/Use:11/24/1987 - Modular Homes
- 87-2 Sales/Use:02/13/1987 - Used Mobile Homes
- 86-9 Sales/Use:12/03/1986 - Sale-Leaseback of Equipment
- 86-8 Sales/Use:07/25/1986 - Embroidery
- 86-7 Sales/Use:07/09/1986 - Lodge With Dormitories and Private Rooms
- 86-5 Sales/Use:05/08/1986 - Rooms Rented to the Department of Public Welfare
- 86-4 Sales/Use:04/15/1986 - Construction Equipment; Direct Payment Permit
- 86-3 Sales/Use:04/16/1986 - Photograph Retouching
- 86-2 Sales/Use:01/22/1986 - Allocation of Charges for Room, Meals and Recreational Facilities
- 85-46 Sales/Use:04/01/1985 - Motor Vehicles Rented by Government Employees
- 85-45 Sales/Use:03/28/1985 - Waste Treatment Chemicals
- 85-44 Sales/Use/03/28/1985 - Dietary Supplements: Brewer's Yeast
- 85-43 Sales/Use:03/28/1985 - Industrial Equipment and Motor Vehicles Sold by Out-of-State Vendor
- 85-42 Sales/Use:03/27/1985 - Modular Buildings
- 85-41 Sales/Use:03/20/1985 - Telecommunications Equipment
- 85-40 Sales/Use:03/20/1985 - Photoprocessing Equipment; Industrial Plant, Defined; Vendor Registration
- 85-39 Sales/Use:03/20/1985 - Property Purchased for Use in the Commonwealth; Portable Crushing Plant
- 85-37 Sales/Use:02/21/1985 - Motor Vehicles, Defined: Drill Riggers; Casual and Isolated Sales
- 85-35 Sales/Use:02/27/1985 - Drop Shipments
- 85-34 Sales/Use:02/27/1985 - Sales to 501(c)(3) Organizations
- 85-33 Sales/Use:02/20/1985 - Medicine and Medical Devices: Patient Lifts
- 85-32 Sales/Use:02/21/1985 - Forfeited Deposits
- 85-31 Sales/Use:02/21/1985 - Reports Consisting of Personal or Individual Information
- 85-27 Sales/Use:02/11/1985 - Lease and Installment Sale, Distinguished
- 85-25 Sales/Use:02/21/1985 - Water Softeners
- 85-24 Sales/Use:02/22/1985 - Tanning Booths; Franchise Agreements
- 85-21 Sales/Use:02/11/1985 - Medicine and Medical Devices: Nocturnal Enuresis Unit
- 85-20 Sales/Use:02/11/1985 - Meals Sold to Government Agencies and 501(c)(3) Organizations
- 85-19 Sales/Use:02/11/1985 - Auto Repairs
- 85-18 Sales/Use:02/08/1985 - Rustproofing
- 85-17 Sales/Use:02/12/1985 - Food Products, Defined: Dietary Aids
- 85-16 Sales/Use:02/08/1985 - Welding Supplies
- 85-13 Sales/Use:01/31/1985 - Commercial Artwork: Sale for Resale, Ingredient and Component Parts; Printing to Special Order; Mechanicals; Design and Lay-Out; Typography; Photostats; Illustrations; Photography; Internegative Transfers; Delivery
- 85-10 Sales/Use:01/31/1985 - Parties to Leasing Arrangements; Fuel Tax Reporting Requirements
- 85-9 Sales/Use:01/31/1985 - Late Charges; Video Rentals; Membership Fees
- 85-8 Sales/Use:01/22/1985 - Auto Repairs
- 85-7 Sales/Use:01/16/1985 - Paper Purchased by Law Firm
- 85-6 Sales/Use:01/24/1984 - Recycled Waste Products
- 85-2 Sales/Use:12/12/1984 - Meals Purchased by 501(c)(3) Organization
- 85-1 Sales/Use:01/02/1985 - Vinyl Repair Service
- 84-104 Corp/Sales/Use:11/27/1984 - Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272
- 84-85 Sales/Use:09/25/1984 - Waste Processing Plants; Steam and Electricity Generating Plants
- 84-84 Sales/Use:09/19/1984 - Time-sharing Condominium; Rental of Units from Interval Owners
- 84-75 Sales/Use:09/05/1984 - Finance Leases of Airplanes and Yachts
- 84-69 Sales/Use:09/05/1984 - Nexus: Foreign Subsidiary, Using Independent Contractors
- 84-67 Sales/Use:08/30/1984 - Nature Education Program; Newspaper and Magazine, Defined; Subscriptions with Schools Exempt Organizations, or Out-of-State Persons; Free Lance Stories; Donations
- 84-66 Sales/Use:08/30/1984 - Meals and Rooms Provided for Senior Citizens Groups
- 84-49 Sales/Use:06/26/1984 - Drop Shipments; Exempt Use by Purchaser; Food Preparation Equipment
- 84-48 Sales/Use:06/26/1984 - Sales Promotion Program
- 84-47 Sales/Use:06/11/1984 - Facsimile Transmission
- 84-38 Sales/Use:06/06/1984 - Drop Shipments
- 84-37 Sales/Use:05/16/1984 - Drop Shipments
- 84-36 Sales/Use:05/15/1984 - Drop Shipments; Incentive Marketing Firm
- 84-35 Sales/Use:05/14/1984 - Discount Coupons
- 84-34 Sales/Use:05/14/1984 - Printed Material Mailed to a Purchaser or Designee Outside the Commonwealth
- 84-33 Sales/Use:05/14/1984 - Drop Shipments
- 84-32 Sales/Use:05/14/1984 - Sales to Federal Government or Commonwealth: Subcontractor's Charges for Recording Information on Magnetic Tape
- 84-31 Admin/Sales/Use:05/18/1984 - Computerized Information and Forecasting Systems
- 84-30 Sales/Use:05/18/1984 - Discounts for Early Payment
- 84-28 Sales/Use:05/10/1984 - Unprepared Foods Sold by a Restaurant
- 84-27 Sales/Use:05/10/1984 - Meals Served by a Fraternity
- 84-26 Sales/Use:04/27/1984 - Drop Shipments
- 84-24 Sales/Use:05/14/1984 - Computerized Data Retrieval System
- 84-23 Sales/Use:03/08/1984 - Computer-Processed Tax Returns; Computer Time Sharing
- 84-22 Sales/Use:04/27/1984 - Equipment Rentals; Operator Fees
- 84-21 Sales/Use:03/08/1984 - Advertising Circulars
- 84-20 Income/Sales/Use:04/13/1984 - (Deeds Excise) Liquidation of Corporate Trust; Distributions of Real Estate
- 84-19 Sales/Use:03/12/1984 - Medicare or Medicaid Reimbursement
- 84-18 Sales/Use:03/21/1984 - Supplies Used in Laundry and Linen Service
- 84-17 Sales/Use:02/15/1984 - Tractor Lease: Minimum Mileage Charge
- 84-14 Sales/Use:01/13/1984 - Motor Vehicle Transferred to a Wholly-Owned Corporation in Exchange for Stock
- 84-12 Sales/Use:03/05/1984 - Sale, Rental, and Maintenance of Computer Programs
- 84-10 Sales/Use:03/05/1984 - Propane Gas
- 84-9 Sales/Use:03/05/1984 - Software Modifications Recorded on Magnetic Media
- 84-8 Sales/Use:03/05/1984 - Newspaper and Magazine Defined; Monthly Publications Index
- 84-7 Sales/Use:03/05/1984 - Lease of Microfilm Cassettes; Engaged in Business in the Commonwealth
- 84-6 Sales/Use:02/21/1984 - Cassette Recordings of Religious Material
- 84-5 Sales/Use:03/05/1984 - Religious Publications and Cassette Recordings
- 84-4 Sales/Use:03/02/1984 - Audio Cassettes and Magazines Distinguished
- 84-3 Sales/Use:03/05/1984 - Emergency Communicators for Sick and Elderly
- 84-2 Sales/Use:02/08/1984 - Marriage Contracts; Fine Art Editions
- 83-101 Sales/Use:11/29/1983 - School Meals Served to Faculty and Staff
- 83-99 Sales/Use:11/28/1983 - Sales Made Outside Massachusetts Waters
- 83-98 Sales/Use:12/12/1983 - Individualized Product and Market Information
- 83-97 Sales/Use:11/23/1983 - Drop Shipments
- 83-96 Sales/Use:12/20/1983 - Aloe Vera Juice
- 83-92 Sales/Use:11/15/1983 - Drop Shipments
- 83-91 Sales/Use:10/31/1983 - Leases of Residential and Commercial Heating Systems
- 83-90 Sales/Use:11/08/1983 - Works of Art
- 83-89 Sales/Use:10/19/1983 - Pollution Control and Safety Equipment Purchased by Manufacturer
- 83-88 Sales/Use:09/22/1983 - Mandatory Service Charges
- 83-87 Sales/Use:10/04/1983 - Property Purchased for Use Outside the Commonwealth
- 83-86 Sales/Use:10/20/1983 - Corporate Newsletter and Annual Report
- 83-85 Corp/Sales/Use:10/18/1983 - Donation of Scientific Equipment or Apparatus
- 83-84 Sales/Use:10/18/1983 - Medicine and Medical Devices: Intraocular Lenses
- 83-83 Sales/Use:10/12/1983 - Medicine and Medical Devices: Disposable Balloon Catheters
- 83-79 Sales/Use:09/23/1983 - Vending Machines
- 83-78 Sales/Use:09/22/1983 - Food Products, Defined
- 83-73 Sales/Use:08/19/1983 - Industrial Plant and Mobile Soil Screening Machine, Distinguished
- 83-71 Sales/Use:08/05/1983 - Ingredient or Component Parts: Oil, Grease and Lubrication for Leased Trucks
- 83-70 Sales/Use:08/08/1983 - Motor Vehicles: Replacement or Refund Pursuant to Lemon Law
- 83-68 Sales/Use:08/08/1983 - Modular Homes; Transportation Charges; Credit for Taxes Paid to Another State
- 83-67 Sales/Use:07/25/1983 - Telephone Equipment and Service
- 83-65 Sales/Use:07/12/1983 - Medicine and Medical Devices: Oxygen Equipment
- 83-64 Sales/Use:07/07/1983 - Advertising Circulars
- 83-63 Sales/Use:07/26/1983 - Medicine and Medical Devices: Non-Prescription Dental Rinse
- 83-62 Sales/Use:07/14/1983 - Transportation Charges; Cement; Sales to Federal Government or Commonwealth; Public Works Projects; Equipment Operator Fees
- 83-55 Sales/Use:07/07/1983 - Materials Used for Clothing: Yarn
- 83-54 Sales/Use:06/21/1983 - Sales Price: Federal Excises
- 83-51 Sales/Use:06/08/1983 - Sales Price: Deposit on Returnable Beverage Containers
- 83-50 Sales/Use:06/07/1983 - Keypunching Agreements; Processing Customer Furnished Data
- 83-49 Sales/Use:05/27/1983 - Sandwiches Sold in Convenience Stores
- 83-48 Sales/Use:06/07/1983 - Jockey Equipment and Clothing
- 83-47 Sales/Use:06/13/1983 - Medicine and Medical Devices: Supplies Sold to Dentists and Dental Laboratories
- 83-45 Sales/Use:06/08/1983 - Industrial Commissaries
- 83-43 Sales/Use:05/05/1983 - Vendor, Defined: Employee Selling Meals at Workplace
- 83-42 Sales/Use:05/04/1983 - Industrial Plant and Home Office, Distinguished; Photographic Supplies
- 83-41 Sales/Use:04/28/1983 - Custom-Designed Signs
- 83-40 Sales/Use:05/06/1983 - Auto Body Repair Equipment
- 83-39 Sales/Use:05/06/1983 - Casual and Isolated Sales; Responsibility of Person Acting as Broker
- 83-35 Sales/Use:04/28/1983 - Supplies Sold to Auto Body Shops
- 83-34 Sales/Use:04/25/1983 - Repair and Rebuilding of Industrial Process Boilers
- 83-33 Sales/Use:04/22/1983 - Industrial Commissaries
- 83-29 Sales/Use:04/13/1983 - Meals Subsidized by Government Agency or 501(c)(3) Organization
- 83-28 Sales/Use:04/06/1983 - Gold Coins
- 83-27 Sales/Use:04/06/1983 - Computer Time Sharing
- 83-26 Sales/Use:04/06/1983 - Rental of Trailer to Cable Television Company
- 83-25 Corp/Sales/Use:04/12/1983 - Transformers and Emergency Generators; Utility Corporation and Electric Company, Defined
- 83-24 Sales/Use:04/12/1983 - Handling Charge Assessed for Returned Items
- 83-20 Sales/Use:03/23/1983 - Professional Photography
- 83-19 Sales/Use:03/23/1983 - Engaged in Business in the Commonwealth: Foreign Vendor with In-State Representative
- 83-18 Sales/Use:03/23/1983 - Conditional Sales
- 83-17 Sales/Use:03/23/1983 - Lease and Installment Sale, Distinguished
- 83-15 Sales/Use:03/09/1983 - Construction Vehicles Purchased For Use in Public Works Projects
- 83-14 Sales/Use:03/10/1983 - Newsletters
- 83-13 Sales/Use:03/09/1983 - Software Service Agreement; Program Modifications Recorded on Magnetic Disks
- 83-12 Sales/Use:03/01/1983 - Thoroughbred Horses
- 83-11 Sales/Use:03/04/1983 - Solar Sunspace
- 83-10 Sales/Use:03/02/1983 - Word Processing
- 83-9 Sales/Use:03/04/1983 - Industrial Plant and Recording Studio, Distinguished; Stereo Master Tapes
- 83-7 Sales/Use:01/13/1983 - Solid Waste Disposal Facility
- 83-6 Sales/Use:01/24/1983 - Meals Prepared and Sold by Center for Mentally Ill or Retarded Persons
- 83-5 Sales/Use:01/26/1983 - Medicine and Medical Devices
- 83-4 Sales/Use:01/18/1983 - (Deeds Excise) Conveyance by Mortgagor to Mortgagee
- 83-2 Sales/Use:01/12/1983 - Sale of Corporate Assets: Real Estate, Machinery, Inventory, Motor Vehicles
- 83-1 Sales/Use:01/12/1983 - Hotel Space Used as Lounge or Retail Store
82-126 Sales/Use:12/30/1982 - Publications of 501(c)(3) Organization 82-125 Sales/Use 12/22/1982 - Motor Carrier Tax; Reporting Requirements 82-123 Sales/Use:12/29/1982 - Supplies Sold for Use in Commercial Fishing 82-122 Sales/Use:12/22/1982 - Mausoleums 82-121 Sales/Use:12/16/1982 - Charges for Office Remodeling 82-120 Sales/Use:12/09/1982 - Mobile Home Permanently Fixed on a Site 82-119 Sales/Use:12/10/1982 - Diesel Fuel for Motor Boats; Supplies Sold for Use in Commercial Fishing 82-117 Sales/Use:12/16/1982 - Assembly Charges and Installation Charges, Distinguished 82-116 Sales/Use:12/03/1982 - Word Processing; Printed Material Mailed to Out-of-State Designees; Classified Permits 82-115 Sales/Use:12/02/1982 - Videotape Recordings 82-114 Sales/Use:12/03/1982 - Industrial Plant and Home Office, Distinguished 82-113 Sales/Use:12/02/1982 - Bad Debts 82-112 Sales/Use:12/03/1982 - Sales to Contrail and Amtrak 82-111 Sales/Use:11/29/1982 - Medicine and Medical Devices: Infusion Pumps and Related Devices 82-109 Sales/Use:11/01/1982 - Word Processing and Secretarial Services 82-108 Sales/Use:11/04/1982 - Casual and Isolated Sale of Motor Vehicles between Corporate Subsidiaries 82-107 Sales/Use:11/04/1982 - Job Corps Center Operated by Non-Profit Association 82-104 Sales/Use:10/21/1982 - Engaged in Business in the Commonwealth, Defined 82-102 Sales/Use:10/28/1982 - Property Delivered to Purchaser Outside the Commonwealth; Videotaped Television Commercials 82-101 Sales/Use:10/28/1982 - Purchases by 501(c)(3) Organization Prior to Receipt of Certificate of Exemption (Form ST-2) - 82-100 Sales/Use:10/27/1982 - Sales to Federal Government or Commonwealth
- 82-99 Sales/Use:10/27/1982 - Transportation Charges; Interest Finance and Carrying Charges; Trade Discounts; Trade-Ins.
- 82-98 Sales/Use:10/26/1982 - Medicine and Medical Devices; Reagents Used in Research
- 82-97 Sales/Use:10/26/1982 - Drop Shipments
- 82-96 Sales/Use:10/21/1982 - Sandwich Shop; Soft Drinks Sold by Vending Machines
- 82-95 Sales/Use:10/13/1982 - Medicine and Medical Devices: Wholesale and Retail Sales
82-90 Sales/Use:09/27/1982 - Paper Bags 82-89 Sales/Use:09/24/1982 - Building Materials and Supplies Used in Public Works; Turnkey Contracts 82-88 Sales/Use:09/22/1982 - Job Corps Center Operated by Private For-Profit Contractor 82-87 Sales/Use:09/15/1982 - Solar Heating Systems 82-86 Sales/Use:09/10/1982 - Trade Discounts 82-85 Sales/Use:09/14/1982 - Furniture Refinishing 82-84 Sales/Use:09/07/1982 - Credit for Taxes Paid to Another State; Property Used Outside State Following In-State Sale and Delivery 82-83 Sales/Use:08/20/1982 - Sign Painting 82-82 Sales/Use:08/13/1982 - (Deeds Excise) Corporate Dissolution; Distributions of Real Estate - 82-79 Sales/Use:08/09/1982 - School Lunches Sold to Non-Students
- 82-78 Sales/Use:08/03/1982 - Vitamins, Food Substitutes and Dietary Supplements
- 82-77 Sales/Use:07/22/1982 - Medicine and Medical Devices: Bone Grafting Products for Periodontal Use
- 82-76 Income/Sales/Use:07/22/1982 - Heat Pump System: Eligibility for Credit and Exemption
- 82-74 Sales/Use:07/21/1982 - Research and Development Corporation, Defined
- 82-73 Sales/Use:07/13/1982 - Motor Vehicles Transferred to Successor Partnership
- 82-72 Sales/Use:07/14/1982 - Cable Television Distribution Systems
- 82-71 Sales/Use:07/02/1982 - Engaged in Business in the Commonwealth: Mail-Order Business Operated by Out-of-State Subsidiary
- 82-70 Sales/Use:07/02/1982 - (Deeds Excise) Transfer from Wife to Husband
- 82-67 Sales/Use:06/24/1982 - Property Sold to 501(c)(3) Organizations for Resale at Fundraisers
- 82-64 Sales/Use:06/16/1982 - Mailing House Charges
- 82-62 Sales/Use:06/09/1982 - Discount and Coupon Sales
- 82-61 Sales/Use:06/10/1982 - Supermarket Salad Bars
- 82-60 Sales/Use:06/08/1982 - Computerized Telephone Systems; Installation Charges
- 82-59 Sales/Use:06/08/1982 - School Snack Bar
- 82-58 Sales/Use:06/04/1982 - Delivery to Resident's Designee Outside the Commonwealth
- 82-57 Sales/Use:05/25/1982 - Isolated Lease of Equipment; Vendor Registration
- 82-56 Sales/Use:05/25/1982 - Mobile Telephones and Paging Units
- 82-55 Sales/Use:05/24/1982 - Insecticides, Herbicides and Fertilizer
- 82-54 Sales/Use:05/24/1982 - Sales to Federal Government or Commonwealth
- 82-53 Sales/Use:05/24/1982 - Caterer's Taxable Gross Receipts
- 82-52 Sales/Use:05/25/1982 - Meals Served by a Fraternity
- 82-51 Sales/Use:05/27/1982 - Auction Sale of Bankrupt's Estate
- 82-48 Sales/Use:05/12/1982 - Computer Programming, Data Processing, and Related Services
- 82-47 Sales/Use:05/11/1982 - Charges for Motor Vehicles Destroyed by Lessee
- 82-46 Sales/Use:05/11/1982 - Motor Vehicles Sold by Foreign Vendor
- 82-45 Sales/Use:05/07/1982 - HVAC Equipment Sold to Construction Contractor
- 82-43 Sales/Use:05/04/1982 - Medicine and Medical Devices
- 82-42 Sales/Use:05/04/1982 - Photography
- 82-38 Sales/Use:04/09/1982 - Medicine and Medical Devices: Electronic Devices for the Hearing Impaired
- 82-37 Sales/Use:04/08/1982 - Medicine and Medical Devices: Prescription Contact Lenses
- 82-35 Sales/Use:04/09/1982 - Purchase Option Exercised Outside Massachusetts
- 82-32 Sales/Use:03/29/1982 - Computerized Reservation and Ticketing System
- 82-30 Sales/Use:03/31/1982 - Marina Berths
- 82-28 Sales/Use:03/24/1982 - Common Carriers Providing Intracity Services
- 82-27 Sales/Use:03/24/1982 - Exempt Purchases by Credit Card Customers
- 82-24 Sales/Use:03/22/1982 - Medicine and Medical Devices: Stimulation Systems
- 82-22 Sales/Use:03/03/1982 - Auto Parts and Paint
- 82-21 Sales/Use:03/01/1982 - Common Carriers Providing Intracity Services
- 82-20 Sales/Use:02/11/1982 - Motor Vehicles Transferred Pursuant to Corporate Liquidation
- 82-19 Sales/Use:02/26/1982 - Lease and Installment Sale, Distinguished
- 82-18 Sales/Use:02/25/1982 - Meals and Rooms Provided to Employees of Government Agencies or Charitable Organizations
- 82-17 Sales/Use:02/22/1982 - Frozen or Prepared Food Products
- 82-16 Sales/Use:02/09/1982 - Vessels Leased to the United States
- 82-15 Sales/Use:02/04/1982 - Dietary Supplements
- 82-14 Sales/Use:02/08/1982 - Rental of Condominium
- 82-12 Admin/Sales/Use:02/10/1982 - Fraternity and Restaurant, Distinguished; Abatement Procedures
- 82-10 Sales/Use:01/12/1982 - Industrial Plant and Eyewear Store, Distinguished
- 82-9 Sales/Use:01/07/1982 - Medicine and Medical Devices: Equipment for Handicapped Children
- 82-7 Sales/Use:01/04/1982 - Drop Shipments
- 82-6 Sales/Use:01/04/1982 - Structural Steel
- 82-4 Sales/Use:01/04/1982 - Sales Price: Federal Excises
- 82-1 Sales/Use:01/04/1982 - Demurrage Charges
- 81-109 Sales/Use:12/23/1981 - Motor Vehicles Transferred Pursuant to Corporate Merger
- 81-108 Sales/Use:11/17/1981 - "Occupancy" and "Occupant", Defined; Rentals for More Than Ninety Consecutive Days
- 81-106 Sales/Use:12/04/1981 - Snow Making Equipment; Electricity
- 81-105 Sales/Use:12/04/1981 - Modification of Vehicles for Use by Handicapped Persons
- 81-104 Sales/Use:11/27/1981 - Property Delivered Outside the Commonwealth
- 81-99 Sales/Use:11/12/1981 - Water Dispensed by Vending Machines
- 81-98 Sales/Use:11/12/1981 - Word Processing
- 81-97 Sales/Use:10/29/1981 - Property Mailed Outside the Commonwealth
- 81-96 Sales/Use:10/09/1981 - Fuel For Regional Transit Authority
- 81-95 Sales/Use:10/27/1981 - Periodicals; Advertising Space
- 81-94 Sales/Use:10/27/1981 - Sales Price; Videotape Recording
- 81-93 Sales/Use:10/27/1981 - Paint Sold to Auto Body Shops
- 81-90 Sales/Use:10/01/1981 - Exemptions
- 81-87 Sales/Use:09/23/1981 - Microfilm Developing
- 81-86 Sales/Use:09/16/1981 - Sales to Federal Government or Commonwealth
- 81-85 Sales/Use:09/17/1981 - Drop Shipments
- 81-81 Sales/Use:08/21/1981 - Drop Shipments
- 81-80 Sales/Use:08/18/1981 - Mail Order Sales by Foreign Vendor with Massachusetts Retail Outlets
- 81-79 Sales/Use:08/17/1981 - Film Cartridges Used Exclusively in Taking Photographs to be Sold
- 81-78 Sales/Use:08/13/1981 - Medicine and Medical Devices: Nerve and Muscle Stimulators
- 81-76 Sales/Use-08/13/1981 - Newsletters
- 81-75 Sales/Use:08/10/1981 - Property Delivered to Purchaser Outside the Commonwealth
- 81-74 Sales/Use:08/10/1981 - Medicine and Medical Devices: Oxygen Concentrators
- 81-73 Sales/Use:08/10/1981 - Rush Charges
- 81-71 Sales/Use:07/30/1981 - Installation and Maintenance Charges
- 81-70 Sales/Use:07/30/1981 - Materials and Machinery Used in Manufacturing: Blast Cleaning Equipment Sale to Foreign Vendor for Resale Outside the Commonwealth
- 81-69 Sales/Use:08/04/1981 - Medicine and Medical Devices: Devices for Handicapped Children
- 81-66 Sales/Use:07/15/1981 - Deductibility of Sales Taxes Paid by Construction Contractor
- 81-65 Sales/Use:07/15/1981 - Property Used Outside State Following In-State Sale and Delivery
- 81-64 Sales/Use:07/15/1981 - Sales for Resale Outside the Commonwealth; Property Delivered Outside the Commonwealth
- 81-63 Sales/Use:07/15/1981 - Credit for Taxes on Fuel Used by Farm Vehicles
- 81-62 Sales/Use:07/15/1981 - Materials and Machinery Used in Agricultural Production
- 81-61 Sales/Use:07/15/1981 - Medicine and Medical Devices: TENS Kits
- 81-59 Sales/Use:07/15/1981 - Vessels Engaged in Foreign or Interstate Commerce: Oil Rigs
- 81-58 Sales/Use:07/15/1981 - Sales to Federal Government or Commonwealth; Sales to 501(c)(3) Organizations
- 81-57 Sales/Use:06/29/1981 - Medicine and Medical Devices: Oxygen and Related Equipment
- 81-56 Sales/Use:07/01/1981 - Horses
- 81-54 Sales/Use:06/25/1981 - Equipment and Supplies Used to Breed Laboratory Animals
- 81-52 Sales/Use:06/18/1981 - Building Materials and Supplies for Use in Public Works Project: Diesel Fuel
- 81-49 Sales/Use:06/08/1981 - Corporate Assets Transferred Pursuant to Merger
- 81-48 Sales/Use:06/05/1981 - Property Delivered into the Commonwealth
- 81-47 Sales/Use:06/05/1981 - Sale to Foreign Vendor for Resale Outside the Commonwealth
- 81-44 Sales/Use:06/04/1981 - Rentals of Scaffolding for Use in Public Works Project
- 81-43 Sales/Use:06/04/1981 - Personalized Consulting Reports
- 81-41 Corp/Sales/Use:05/27/1981 - Computers and Data Processing, Nexus
- 81-40 Sales/Use:05/06/1981 - Commercial Artwork
- 81-39 Sales/Use:05/07/1981 - Casual and Isolated Sales
- 81-37 Sales/Use:04/27/1981 - "Vendor", Defined: Finance Company
- 81-36 Sales/Use:04/28/1981 - Solar Water Heaters
- 81-34 Sales/Use:04/17/1981 - Insecticides
- 81-32 Sales/Use:04/16/1981 - Two for One Offers
- 81-31 Sales/Use:04/18/1981 - Admission and Cover Charges
- 81-30 Sales/Use:04/08/1981 - Parts and Materials Purchased for Taxicabs
- 81-29 Sales/Use:03/20/1981 - Meals Purchased by 501(c)(3) Organization
- 81-28 Sales/Use:03/20/1981 - Sales Price: Reimbursement of Property Taxes by Lessee of Equipment
- 81-27 Sales/Use:03/20/1981 - Private Mailbox Service
- 81-26 Sales/Use:03/26/1981 - Rental of Televisions to Hospital Patients
- 81-25 Sales/Use:03/20/1981 - Commercial Time on Closed-Circuit Television
- 81-23 Sales/Use:02/12/1981 - Sales to Federal Government or Commonwealth; Government Agency, Defined
- 81-22 Sales/Use:03/10/1981 - Food Products, Defined
- 81-20 Corp/Sales/Use:03/02/1981 - Nexus: Training Seminars Conducted by Foreign Corporation
- 81-17 Sales/Use:02/23/1981 - Engaged in Business in the Commonwealth
- 81-16 Sales/Use:02/20/1981 - Printing Supplies
- 81-14 Sales/Use:02/14/1981 - Printing Presses and Related Equipment; Service and Transportation Charges
- 81-13 Sales/Use:02/02/1981 - Printing and Photocopying Equipment
- 81-11 Sales/Use:01/21/1981 - "Meal", "Restaurant", Defined
- 81-10 Sales/Use:01/19/1981 - Rental of Motor Vehicles; Refueling Service Charge
- 81-9 Corp/Sales/Use:01/16/1981 - Nexus: Videotape Leasing by Foreign Corporation
- 81-4 Sales/Use:01/05/1981 - Gift Certificates
- 80-87 Sales/Use:12/23/1980 - (Deeds Excise) Acquisition by Housing Authority
- 80-86 Sales/Use:12/17/1980 - Fried Dough
- 80-80 Sales/Use:11/21/1980 - Furniture and Equipment Refinishing
- 80-79 Sales/Use:11/18/1980 - Incidence of Tax; Rentals to Federal Employees
- 80-77 Sales/Use:11/07/1980 - Health Foods and Dietary Supplements
- 80-76 Sales/Use:10/27/1980 - Drop Shipments
- 80-74 Sales/Use:10/27/1980 - Auctioneer Selling Household Furniture; "Vendor" and "Retailer", Defined
- 80-73 Sales/Use:10/27/1980 - Engaged in Business in the Commonwealth, Defined; Interstate Commerce
- 80-72 Sales/Use:10/21/1980 - Housekeeping Apartments
- 80-71 Sales/Use:10/20/1980 - Situs of Sale; Delivery to Purchaser Outside the Commonwealth
- 80-70 Sales/Use:10/20/1980 - Sale to Foreign Vendor for Resale Outside the Commonwealth
- 80-68 Income/Sales/Use:10/10/1980 - Airplane Brought into Massachusetts More Than Six Months After Purchase
- 80-67 Sales/Use:10/07/1980 - Pharmaceutical Items
- 80-66 Sales/Use:10/03/1980 - Promoters: Registration Requirements
- 80-65 Sales/Use:10/08/1980 - Sales by 501(c)(3) Organization
- 80-61 Sales/Use:09/25/1980 - Sales for Resale; Casual and Isolated Sales
- 80-60 Income/Sales/Use:08/28/1980 - Heat Exchangers: Eligibility for Credit and Exemption
- 80-59 Sales/Use:08/25/1980 - Aprons and Jumpers
- 80-58 Admin/Sales/Use:08/20/1980 - Sales to 501(c)(3) Organizations; Recordkeeping Requirements
- 80-57 Sales/Use:08/20/1980 - Travel Agency Discount Included in Rent
- 80-52 Sales/Use:07/17/1980 - Situs of Sale; Machinery Used in Manufacturing Name
- 80-51 Sales/Use:07/16/1980 - Cassette Tapes of the Bible
- 80-49 Sales/Use:07/11/1980 - Sales Price: Payment of Local Property Taxes by Lessee
- 80-48 Sales/Use:07/11/1980 - Casual and Isolated Sales by Charitable Organizations
- 80-47 Sales/Use:07/08/1980 - Medicine and Medical Devices: Non-Prescription Prosthetic Supplies
- 80-46 Sales/Use:07/08/1980 - Meals Provided by Hospital or Educational Institutions
- 80-45 Sales/Use:07/08/1980 - Meal Items Sold By Convenience Stores
- 80-44 Sales/Use:07/03/1980 - Materials Purchased by Construction Contractor
- 80-43 Sales/Use:07/03/1980 - Frozen Pizzas Sold by Restaurant
- 80-36 Sales/Use:06/11/1980 - Mooring Leases; Ingredient or Component Parts
- 80-31 Sales/Use:05/22/1980 - Lease and Conditional Sale, Distinguished
- 80-29 Sales/Use:05/22/1980 - Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts; Drop Shipments
- 80-25 Sales/Use:05/16/1980 - Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts
- 80-24 Sales/Use:05/16/1980 - Phototypesetting Machine
- 80-23 Sales/Use:05/12/1980 - Meals Served by Hospital Cafeteria
- 80-22 Sales/Use:05/09/1980 - Motor Vehicles Use in Interstate Commerce
- 80-20 Admin/Sales/Use:05/06/1980 - Fuel Tax; Microfilm Recordkeeping
- 80-19 Sales/Use:05/05/1980 - Discounts for Early Payment
- 80-18 Sales/Use:05/05/1980 - Television Adapters for Captioned Programs
- 80-17 Sales/Use:05/05/1980 - Optional Maintenance and Consulting Contracts Name
- 80-16 Sales/Use:04/16/1980 - Computer Hardware and Software: Sales, Leases and Related Services
- 80-14 Sales/Use:03/25/1980 - Out-of-State Deliveries
- 80-12 Sales/Use:03/20/1980 - Wood-Fueled Heating Systems
- 80-10 Sales/Use:03/06/1980 - Computer Printouts
- 80-7 Sales/Use:02/19/1980 - Commercial Artwork
- 80-3 Sales/Use:01/17/1980 - Common Carriers Providing Intracity Local Service
- 79-52 Sales/Use:12/18/1979 - Leases and Assignment of Leases
- 79-51 Sales/Use:12/05/1979 - Sales to Federal Government or Commonwealth
- 79-50 Sales/Use:11/29/1979 - Shipping Containers Leased to Interstate or Foreign Carriers
- 79-49 Sales/Use:11/20/1979 - Cookies and Beverages Sold on a Take-Out Basis
- 79-47 Sales/Use:11/08/1979 - Gratuity Charges for Meals
- 79-46 Sales/Use:11/07/1979 - Massachusetts Contractor with Out-of-State Customers
- 79-43 Sales/Use:10/25/1979 - Drop Shipments
- 79-41 Sales/Use:10/19/1979 - Industrial Plant and Retail Doughnut Outlet, Distinguished
- 79-39Sales/Use:10/16/1979 - Materials Purchased and Consumed by Contractor
- 79-38Sales/Use:10/16/1979 - Sales for Resale and Casual and Isolated Sales, Distinguished
- 79-37Sales/Use:10/09/1979 - Cookies Sold by Bakery Stores
- 79-36Sales/Use:10/09/1979 - Building Materials and Supplies Used in Public Works Projects
- 79-33 Sales/Use:09/14/1979 - Heat Pump Systems
- 79-30 Sales/Use:08/31/1979 - Rentals of Reusable Containers
- 79-29 Sales/Use:08/24/1979 - Engaged in Business in the Commonwealth, Defined; Installation Charges
- 79-27 Sales/Use:08/23/1979 - Homemade Beer and Wine
- 79-26 Sales/Use:08/20/1979 - Room Rental Charges Includable in Sales Price of Meals
- 79-24 Sales/Use:08/01/1979 - Breath Fresheners
- 79-22 Sales/Use:07/31/1979 - Sales to Federal Government or Commonwealth; Medicare Fiscal Intermediaries
- 79-21 Sales/Use:07/23/1979 - Sales to Federal Government or Commonwealth; Engaged in Business in the Commonwealth, Defined
- 79-20 Sales/Use:07/06/1979 - Drop Shipments
- 79-19 Sales/Use:07/11/1979 - Motor Vehicle Buyer Protection Plan
- 79-16 Sales/Use:06/28/1979 - Partial Refunds
- 79-15 Sales/Use:06/28/1979 - Medicine and Medical Devices: Blood Diagnostic Products
- 79-6 Sales/Use:03/28/1979 - Machinery Used to Furnish Electricity
- 79-5 Sales/Use:03/21/1979 - Vessels of Fifty Ton Burden or Over
- 79-2 Sales/Use:02/16/1979 - Service Charges on Meals
- 77-17 Sales/Use:10/05/1977 - Discount Coupons
- 77-13 Sales/Use:05/03/1977 - Automobile Purchased in Massachusetts by a Non-Resident
- 77-7 Admin/Sales/Use:02/24/1977 - Abatement of Sales Tax Paid on Stolen Automobile
- 77-5 Sales/Use:02/18/1977 - Meals Served by a Fraternity
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