Go to Mass.gov home.
  • State Offices & Courts
  • State A-Z Topics
  • State Forms

No Active Alerts

  • Skip to main content
  • Need help resizing text?
The Official Website of the Department of Revenue (DOR)
Department of Revenue
  • About DOR

Main Menu

  • Individuals
  • The current page belongs to the main category of Businesses
  • Tax Professionals
  • All Taxes
  • Child Support
  • Local Officials
  • Tax Forms
  • E-Services

Breadcrumbs

  1. Home
  2. Businesses
  3. Help & Resources
  4. Legal Library
  5. Letter Rulings
  6. Letter Rulings - By Year(s)
  7. 1984 and Prior
  8. 1979 Rulings

1979 Rulings

  • Letter Ruling 79-52: Leases and Assignment of Leases

    Sales and Use Tax

  • Letter Ruling 79-51: Sales to Federal Government or Commonwealth

    Sales and Use Tax

  • Letter Ruling 79-50: Shipping Containers Leased to Interstate or Foreign Carriers

    Sales and Use Tax

  • Letter Ruling 79-49: Cookies and Beverages Sold on a Take-Out Basis

    Sales and Use Tax

  • Letter Ruling 79-48: Tax-Sheltered Annuities under IRC s. 403(b)

    Personal Income Tax

  • Letter Ruling 79-47: Gratuity Charges for Meals

    Sales and Use Tax

  • Letter Ruling 79-46: Massachusetts Contractor with Out-of-State Customers

    Sales and Use Tax

  • Letter Ruling 79-45: Installment Sale by Non-Resident; Treatment of Proceeds; Reporting Procedures

    Personal Income Tax

  • Letter Ruling 79-44: Advance Payments of the Earned Income Credit

    Personal Income Tax

  • Letter Ruling 79-43: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 79-42: Combined Returns

    Corporate Excise

  • Letter Ruling 79-41: Industrial Plant and Retail Doughnut Outlet, Distinguished

    Sales and Use Tax

  • Letter Ruling 79-40: Reorganization of Corporate Trust as Corporation

    Corp/Income

  • Letter Ruling 79-39: Materials Purchased and Consumed by Contractor

    Sales and Use Tax

  • Letter Ruling 79-38: Sales for Resale and Casual and Isolated Sales, Distinguished

    Sales and Use Tax

  • Letter Ruling 79-37: Cookies Sold by Bakery Stores

    Sales and Use Tax

  • Letter Ruling 79-36: Building Materials and Supplies Used in Public Works Projects

    Sales and Use Tax

  • Letter Ruling 79-35: Withholding from Bereavement

    Personal Income Tax

  • Letter Ruling 79-34: Lump-Sum Payments to Veterans From a State Pension Plan

    Personal Income Tax

  • Letter Ruling 79-33: Heat Pump Systems

    Sales and Use Tax

  • Letter Ruling 79-32: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-31: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-30: Rentals of Reusable Containers

    Sales and Use Tax

  • Letter Ruling 79-29: Engaged in Business in the Commonwealth, Defined; Installation Charges

    Sales and Use Tax

  • Letter Ruling 79-28: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-27: Homemade Beer and Wine

    Sales and Use Tax

  • Letter Ruling 79-26: Room Rental Charges Includable in Sales Price of Meals

    Sales and Use Tax

  • Letter Ruling 79-25: Limited Partnership and Corporate Trust, Distinguished

    Personal Income Tax

  • Letter Ruling 79-24: Breath Fresheners

    Sales and Use Tax

  • Letter Ruling 79-23: Limited Partnership; Non-Resident Individual Parter; Apportionment

    Personal Income Tax

  • Letter Ruling 79-22: Sales to Federal Government or Commonwealth; Medicare Fiscal Intermediaries

    Sales and Use Tax

  • Letter Ruling 79-21: Sales to Federal Government or Commonwealth; Engaged in Business in the Commonwealth, Defined

    Sales and Use Tax

  • Letter Ruling 79-20: Drop Shipment

    Sales and Use Tax

  • Letter Ruling 79-19: Motor Vehicle Buyer Protection Plan

    Sales and Use Tax

  • Letter Ruling 79-18: Wage and Benefit Plan; Deduction for FICA Taxes

    Personal Income Tax

  • Letter Ruling 79-17: Non-Contributory State Pension Paid to a Non-Resident

    Personal Income Tax

  • Letter Ruling 79-16: Partial Refunds

    Sales and Use Tax

  • Letter Ruling 79-15: Medicine and Medical Devices: Blood Diagnostic Products

    Sales and Use Tax

  • Letter Ruling 79-14: Limited Partnership and Corporate Trust, Distinguished

    Personal Income Tax

  • Letter Ruling 79-13: Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident

    Corp/Income

  • Letter Ruling 79-12: Rubbish Containers and Compaction Units

    Misc/Property Tax

  • Letter Ruling 79-11: Employer Contributions to a Simplified Employee Pension Plan

    Personal Income Tax

  • Letter Ruling 79-10: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-9: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-8: Reorganization of Regulated Investment Company as Corporate Trust

    Corp/Income

  • Letter Ruling 79-7: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-6: Machinery Used to Furnish Electricity

    Sales and Use Tax

  • Letter Ruling 79-5: Vessels of Fify Ton Burden or Over

    Sales and Use Tax

  • Letter Ruling 79-4: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 79-3: Domicile

    Personal Income Tax

  • Letter Ruling 79-2: Service Charges on Meals

    Sales and Use Tax

  • Letter Ruling 79-1: Liquidation of Trust: Redemption of Units, Offset of Capital Gains and Losses

    Personal Income Tax

© 2013 Commonwealth of Massachusetts.
Mass.Gov® is a registered service mark of the Commonwealth of Massachusetts.

  • Site Policies
  • Contact Us