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  8. 1981 Rulings

1981 Rulings

  • Letter Ruling 81-109: Motor Vehicles Transferred Pursuant to Corporate Merger

    Sales and Use Tax

  • Letter Ruling 81-108: "Occupancy" and "Occupant", Defined; Rentals for More Than Ninety Consecutive Days

    Sales and Use Tax

  • Letter Ruling 81-107: Solar Energy Property

    Property/Misc

  • Letter Ruling 81-106: Snow Making Equipment; Electricity

    Sales and Use Tax

  • Letter Ruling 81-105: Modification of Vehicles for Use by Handicapped Persons

    Sales and Use Tax

  • Letter Ruling 81-104: Property Delivered Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-103: Liquidation of Corporate Trust; Non-Resident Shareholders

    Personal Income Tax

  • Letter Ruling 81-102: Liquidation of Corporate Trust; Non-Resident Shareholders

    Personal Income Tax

  • Letter Ruling 81-101: Cooperative Banks Employee Pension Plan

    Personal Income Tax

  • Letter Ruling 81-100: U.S. Government Contributory Disability Retirement Annuity

    Personal Income Tax

  • Letter Ruling 81-99: Water Dispensed by Vending Machines

    Sales and Use Tax

  • Letter Ruling 81-98: Word Processing

    Sales and Use Tax

  • Letter Ruling 81-97: Property Mailed Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-96: Fuel For Regional Transit Authority

    Sales and Use Tax

  • Letter Ruling 81-95: Periodicals; Advertising Space

    Sales and Use Tax

  • Letter Ruling 81-94: Sales Price; Videotape Recording

    Sales and Use Tax

  • Letter Ruling 81-93: Paint Sold to Auto Body Shops

    Sales and Use Tax

  • Letter Ruling 81-92: Savings Bank Employees Pension Plan

    Personal Income Tax

  • Letter Ruling 81-91: New York State Contributory Pension

    Personal Income Tax

  • Letter Ruling 81-90: Exemptions

    Sales and Use Tax

  • Letter Ruling 81-89: Contributions to Tax-Sheltered Annuities; Salary Reduction Agreements

    Personal Income Tax

  • Letter Ruling 81-88: Charitable Remainder Unitrust

    Personal Income Tax

  • Letter Ruling 81-87: Microfilm Developing

    Sales and Use Tax

  • Letter Ruling 81-86: Sales to Federal Government or Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-85: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 81-84: Medical Expense Plans

    Personal Income Tax

  • Letter Ruling 81-83: Investment Clubs

    Personal Income Tax

  • Letter Ruling 81-82: Bank Repurchase Agreements

    Personal Income Tax

  • Letter Ruling 81-81: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 81-80: Mail Order Sales by Foreign Vendor with Massachusetts Retail Outlets

    Sales and Use Tax

  • Letter Ruling 81-79: Film Cartridges Used Exclusively in Taking Photographs to be Sold

    Sales and Use Tax

  • Letter Ruling 81-78: Medicine and Medical Devices: Nerve and Muscle Stimulators

    Sales and Use Tax

  • Letter Ruling 81-77: Unincorporated Condominium Association

    Personal Income Tax

  • Letter Ruling 81-76: Newsletters

    Sales and Use Tax

  • Letter Ruling 81-75: Property Delivered to Purchaser Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-74: Medicine and Medical Devices: Oxygen Concentrators

    Sales and Use Tax

  • Letter Ruling 81-73: Rush Charges

    Sales and Use Tax

  • Letter Ruling 81-72: Wholly-Owned DISC Income

    Corporate Excise

  • Letter Ruling 81-71: Installation and Maintenance Charges

    Sales and Use Tax

  • Letter Ruling 81-70: Materials and Machinery Used in Manufacturing: Blast Cleaning Equipment; Sale to Foreign Vendor for Resale Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-69: Medicine and Medical Devices: Devices for Handicapped Children

    Sales and Use Tax

  • Letter Ruling 81-68: Capital Construction Fund for Qualified Vessels

    Personal Income Tax

  • Letter Ruling 81-67: Insurance Company, Defined

    Admin/Corp

  • Letter Ruling 81-66: Deductibility of Sales Taxes Paid by Construction Contractor

    Sales and Use Tax

  • Letter Ruling 81-65: Property Used Outside State Following In-State Sale and Delivery

    Sales and Use Tax

  • Letter Ruling 81-64: Sales for Resale Outside the Commonwealth; Property Delivered Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-63: Credit for Taxes on Fuel Used by Farm Vehicles

    Sales and Use Tax

  • Letter Ruling 81-62: Materials and Machinery Used in Agricultural Production

    Sales and Use Tax

  • Letter Ruling 81-61: Medicine and Medical Devices: TENS Kits

    Sales and Use Tax

  • Letter Ruling 81-60: Energy Credit: Net Expenditures

    Personal Income Tax

  • Letter Ruling 81-59: Vessels Engaged in Foreign or Interstate Commerce: Oil Rigs

    Sales and Use Tax

  • Letter Ruling 81-58: Sales to Federal Government or Commonwealth; Sales to 501(c)(3) Organizations

    Sales and Use Tax

  • Letter Ruling 81-57: Medicine and Medical Devices: Oxygen and Related Equipment

    Sales and Use Tax

  • Letter Ruling 81-56: Horses

    Sales and Use Tax

  • Letter Ruling 81-55: Windfall Profit Tax

    Corp/Income

  • Letter Ruling 81-54: Equipment and Supplies Used to Breed Laboratory Animals

    Sales and Use Tax

  • Letter Ruling 81-53: Credit Union Employees Retirement Plans

    Personal Income Tax

  • Letter Ruling 81-52: Building Materials and Supplies for Use in Public Works Project: Diesel Fuel

    Sales and Use Tax

  • Letter Ruling 81-51: Municipal Non-Contributory Pension

    Personal Income Tax

  • Letter Ruling 81-50: Estimated Tax: Credit or Refund for Overpayments

    Admin/Corp

  • Letter Ruling 81-49: Corporate Assets Transferred Pursuant to Merger

    Sales and Use Tax

  • Letter Ruling 81-48: Property Delivered into the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-47: Sale to Foreign Vendor for Resale Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-46: Regulated Investment Company

    Corp/Income/Property

  • Letter Ruling 81-45: Liquidation of Corporate Trust

    Personal Income Tax

  • Letter Ruling 81-44: Rentals of Scaffolding for Use in Public Works Project

    Sales and Use Tax

  • Letter Ruling 81-43: Personalized Consulting Reports

    Sales and Use Tax

  • Letter Ruling 81-42: Resident Shareholder of an S Corporation: Credit for Income Taxes Due Another Jurisdiction

    Personal Income Tax

  • Letter Ruling 81-41: Nexus: Computers and Data Processing

    Corp/Sales/Use/Property

  • Letter Ruling 81-40: Commercial Artwork

    Sales and Use Tax

  • Letter Ruling 81-39: Casual and Isolated Sales

    Sales and Use Tax

  • Letter Ruling 81-38: Deferred Compensation Plan

    Personal Income Tax

  • Letter Ruling 81-37: "Vendor", Defined: Finance Company

    Sales and Use Tax

  • Letter Ruling 81-36: Solar Water Heaters

    Sales and Use Tax

  • Letter Ruling 81-35: Interest on Contributions to Employee Payroll Plan

    Personal Income Tax

  • Letter Ruling 81-34: Insecticides

    Sales and Use Tax

  • Letter Ruling 81-33: Abatement; Right to Refund

    Property/Misc

  • Letter Ruling 81-32: Two for One Offers

    Sales and Use Tax

  • Letter Ruling 81-31: Admission and Cover Charges

    Sales and Use Tax

  • Letter Ruling 81-30: Parts and Materials Purchased for Taxicabs

    Sales and Use Tax

  • Letter Ruling 81-29: Meals Purchased by 501(c)(3) Organization

    Sales and Use Tax

  • Letter Ruling 81-28: Sales Price: Reimbursement of Property Taxes by Lessee of Equipment

    Sales and Use Tax

  • Letter Ruling 81-27: Private Mailbox Service

    Sales and Use Tax

  • Letter Ruling 81-26: Rental of Televisions to Hospital Patients

    Sales and Use Tax

  • Letter Ruling 81-25: Commercial Time on Closed-Circuit Television

    Sales and Use Tax

  • Letter Ruling 81-24: Contributions To Tax-Sheltered Annuities; Salary Reduction Agreement; Withholding

    Personal Income Tax

  • Letter Ruling 81-23: Sales to Federal Government or Commonwealth; Government Agency, Defined

    Sales and Use Tax

  • Letter Ruling 81-22: Food Products, Defined

    Sales and Use Tax

  • Letter Ruling 81-21: Reporting Requirements as Chapter 11 Receiver and Trustee in Bankruptcy

    Corp/Income

  • Letter Ruling 81-20: Nexus: Training Seminars Conducted by Foreign Corporation

    Corp/Sales/Use

  • Letter Ruling 81-19: Federal Fuel Tax Credit

    Personal Income Tax

  • Letter Ruling 81-18: Liquidation of Corporate Trust

    Personal Income Tax

  • Letter Ruling 81-17: Engaged in Business in the Commonwealth

    Sales and Use Tax

  • Letter Ruling 81-16: Printing Supplies

    Sales and Use Tax

  • Letter Ruling 81-15: Apportionment Formula, Payroll Factor

    Corporate Excise

  • Letter Ruling 81-14: Printing Presses and Related Equipment; Service and Transportation Charges

    Sales and Use Tax

  • Letter Ruling 81-13: Printing and Photocopying Equipment

    Sales and Use Tax

  • Letter Ruling 81-12: Interest on Federal Tax Refund

    Personal Income Tax

  • Letter Ruling 81-11: "Meal", "Restaurant", Defined

    Sales and Use Tax

  • Letter Ruling 81-10: Rental of Motor Vehicles; Refueling Service Charge

    Sales and Use Tax

  • Letter Ruling 81-9: Nexus: Videotape Leasing by Foreign Corporation

    Corp/Sales/Use

  • Letter Ruling 81-8: Dividends from U.S. Government Money Market Trust

    Personal Income Tax

  • Letter Ruling 81-7: Employer Contributions to Tax Sheltered Annuity Plan; Withholding

    Personal Income Tax

  • Letter Ruling 81-6: Interest on Investment Indebtedness

    Personal Income Tax

  • Letter Ruling 81-5: Married Persons Filing Jointly: Exemptions, Deductions and Credits

    Personal Income Tax

  • Letter Ruling 81-4: Gift Certificates

    Sales and Use Tax

  • Letter Ruling 81-3: Elder Service Corps Stipends

    Personal Income Tax

  • Letter Ruling 81-2: Liquidation of Corporate Trust

    Income Tax

  • Letter Ruling 81-1: State Non-Contributory Pension Paid to a Surviving Spouse; Withholding

    Admin/Income

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