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  6. Letter Rulings - By Year(s)
  7. 1984 and Prior
  8. 1980 Rulings

1980 Rulings

  • Letter Ruling 80-87: (Deeds Excise) Acquisition by Housing Authority

    Sales and Use Tax

  • Letter Ruling 80-86: Fried Dough

    Sales and Use Tax

  • Letter Ruling 80-85: Massachusetts Basis of Estate Property

    Personal Income Tax

  • Letter Ruling 80-84: Amendments under Chapter 409 of the Acts of 1979

    Personal Income Tax

  • Letter Ruling 80-83: Disability and Retirement Benefits Paid to a Non-Resident

    Personal Income Tax

  • Letter Ruling 80-82: Grantor Trust Taxable as Massachusetts Corporate Trust

    Personal Income Tax

  • Letter Ruling 80-81: Section 368(a)(1)(C) Reorganization of Regulated Investment Companies

    Corp/Income

  • Letter Ruling 80-80: Furniture and Equipment Refinishing

    Sales and Use Tax

  • Letter Ruling 80-79: Incidence of Tax; Rentals to Federal Employees

    Sales and Use Tax

  • Letter Ruling 80-78: Profit Sharing Plan: Lump-Sum Distribution upon Death of Employee

    Personal Income Tax

  • Letter Ruling 80-77: Health Foods and Dietary Supplements

    Sales and Use Tax

  • Letter Ruling 80-76: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 80-75: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 80-74: Auctioneer Selling Household Furniture; "Vendor" and "Retailer", Defined

    Sales and Use Tax

  • Letter Ruling 80-73: Engaged in Business in the Commonwealth, Defined; Interstate Commerce

    Sales and Use Tax

  • Letter Ruling 80-72: Housekeeping Apartments

    Sales and Use Tax

  • Letter Ruling 80-71: Situs of Sale; Delivery to Purchaser Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 80-70: Sale to Foreign Vendor for Resale Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 80-69: Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 80-68: Airplane Brought into Massachusetts More Than Six Months After Purchase

    Income/Sales/Use

  • Letter Ruling 80-67: Pharmaceutical Items

    Sales and Use Tax

  • Letter Ruling 80-66: Promoters: Registration Requirements

    Sales and Use Tax

  • Letter Ruling 80-65: Sales by 501(c)(3) Organization

    Sales and Use Tax

  • Letter Ruling 80-64: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 80-63: Repeal of G.L. c. 62, s. 7

    Personal Income Tax

  • Letter Ruling 80-62: Sale of Non-Massachusetts Residence, Purchase of Massachusetts Residence, Basis

    Personal Income Tax

  • Letter Ruling 80-61: Sales for Resale; Casual and Isolated Sales

    Sales and Use Tax

  • Letter Ruling 80-60: Heat Exchangers: Eligibility for Credit and Exemption

    Income/Sales/Use

  • Letter Ruling 80-59: Aprons and Jumpers

    Sales and Use Tax

  • Letter Ruling 80-58: Sales to 501(c)(3) Organizations; Recordkeeping Requirements

    Admin/Sales/Use

  • Letter Ruling 80-57: Travel Agency Discount Included in Rent

    Sales and Use Tax

  • Letter Ruling 80-56: Payments by Partnership to Non-Resident Retiring Partner

    Personal Income Tax

  • Letter Ruling 80-55: Charitable Remainder Annuity Trust with Non-Resident Beneficiary

    Personal Income Tax

  • Letter Ruling 80-54: Losses on Section 1244 Stock

    Personal Income Tax

  • Letter Ruling 80-53: Employer Contributions to a Simplified Employee Pension Plan

    Personal Income Tax

  • Letter Ruling 80-52: Situs of Sale; Machinery Used in Manufacturing Name

    Sales and Use Tax

  • Letter Ruling 80-51: Cassette Tapes of the Bible

    Sales and Use Tax

  • Letter Ruling 80-50: Losses on Section 1244 Stock; Deduction of Part B Losses against Part A Income

    Personal Income Tax

  • Letter Ruling 80-49: Sales Price: Payment of Local Property Taxes by Lessee

    Sales and Use Tax

  • Letter Ruling 80-48: Casual and Isolated Sales by Charitable Organizations

    Sales and Use Tax

  • Letter Ruling 80-47: Medicine and Medical Devices: Non-Prescription Prosthetic Supplies

    Sales and Use Tax

  • Letter Ruling 80-46: Meals Provided by Hospital or Educational Institutions

    Sales and Use Tax

  • Letter Ruling 80-45: Meal Items Sold By Convenience Stores

    Sales and Use Tax

  • Letter Ruling 80-44: Materials Purchased by Construction Contractor

    Sales and Use Tax

  • Letter Ruling 80-43: Frozen Pizzas Sold by Restaurant

    Sales and Use Tax

  • Letter Ruling 80-42: Massachusetts Industrial Finance Agency Bonds

    Personal Income Tax

  • Letter Ruling 80-41: Nexus: Regulated Investment Company

    Corporate Excise

  • Letter Ruling 80-40: Rollover from a Qualified Pension Plan to an IRA

    Personal Income Tax

  • Letter Ruling 80-39: Fellowship Payments to Japanese Citizen

    Personal Income Tax

  • Letter Ruling 80-38: Municipal Deferred Compensation Plan

    Personal Income Tax

  • Letter Ruling 80-37: Reporting Requirements for Part-Year Residents

    Personal Income Tax

  • Letter Ruling 80-36: Mooring Leases; Ingredient or Component Parts

    Sales and Use Tax

  • Letter Ruling 80-35: Interest on Mini-Market Certificates

    Personal Income Tax

  • Letter Ruling 80-34: Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 80-33: Rollover Between Qualified Pension Plans

    Personal Income Tax

  • Letter Ruling 80-32: Compensation Paid to Injured Personnel Pursuant to G.L. c. 41, s. 111F

    Personal Income Tax

  • Letter Ruling 80-31: Lease and Conditional Sale, Distinguished

    Sales and Use Tax

  • Letter Ruling 80-30: Employee and Independent Contractor, Distinguished; Withholding

    Personal Income Tax

  • Letter Ruling 80-29: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts; Drop Shipments

    Sales and Use Tax

  • Letter Ruling 80-28: Municipal Deferred Compensation Plan

    Personal Income Tax

  • Letter Ruling 80-27: Conversion of Corporate to Nominee Trust

    Personal Income Tax

  • Letter Ruling 80-26: Liquidation of Corporate Trust

    Personal Income Tax

  • Letter Ruling 80-25: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts

    Sales and Use Tax

  • Letter Ruling 80-24: Phototypesetting Machine

    Sales and Use Tax

  • Letter Ruling 80-23: Meals Served by Hospital Cafeteria

    Sales and Use Tax

  • Letter Ruling 80-22: Motor Vehicles Use in Interstate Commerce

    Sales and Use Tax

  • Letter Ruling 80-21: Grantor Trust: Tax Liability and Filing Requirements

    Admin/Income

  • Letter Ruling 80-20: Fuel Tax; Microfilm Recordkeeping

    Admin/Sales/Use

  • Letter Ruling 80-19: Discounts for Early Payment

    Sales and Use Tax

  • Letter Ruling 80-18: Television Adapters for Captioned Programs

    Sales and Use Tax

  • Letter Ruling 80-17: Optional Maintenance and Consulting Contracts Name

    Sales and Use Tax

  • Letter Ruling 80-16: Computer Hardware and Software: Sales, Leases and Related Services

    Sales and Use Tax

  • Letter Ruling 80-15: Required Signatures on Returns

    Corporate Excise

  • Letter Ruling 80-14: Out-of-State Deliveries

    Sales and Use Tax

  • Letter Ruling 80-13: Reporting Requirements of Bank Making Periodic IRA Distributions

    Personal Income Tax

  • Letter Ruling 80-12: Wood-Fueled Heating Systems

    Sales and Use Tax

  • Letter Ruling 80-11: Credit for Income Taxes Paid

    Personal Income Tax

  • Letter Ruling 80-10: Computer Printouts

    Sales and Use Tax

  • Letter Ruling 80-9: Gross Income, Waiver of Salary Increase

    Personal Income Tax

  • Letter Ruling 80-8: Installment Sale; Basis Adjustment

    Personal Income Tax

  • Letter Ruling 80-7: Commercial Artwork

    Sales and Use Tax

  • Letter Ruling 80-6: U.S. Citizen Residing Abroad

    Personal Income Tax

  • Letter Ruling 80-5: Transfer of Assets by Debtor in Possession; Tax Lien

    Admin/Corp

  • Letter Ruling 80-4: Reporting Requirements of Corporation in Bankruptcy

    Admin/Corp

  • Letter Ruling 80-3: Common Carriers Providing Intracity Local Service

    Sales and Use Tax

  • Letter Ruling 80-2: Reorganization of Corporate Trust as Corporation

    Corp/Income

  • Letter Ruling 80-1: Nexus: Foreign Corporation Acting as Broker of Massachusetts Real Estate

    Corporate Excise

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