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  5. Letter Rulings
  6. Letter Rulings - By Year(s)
  7. 1984 and Prior
  8. 1982 Rulings

1982 Rulings

  • Letter Ruling 82-126: Publications of 501(c)(3) Organization

    Sales and Use Tax

  • Letter Ruling 82-125: Motor Carrier Tax; Reporting Requirements

    Sales and Use Tax

  • Letter Ruling 82-124: Distribution to Beneficiary of an IRA

    Personal Income Tax

  • Letter Ruling 82-123: Supplies Sold for Use in Commercial Fishing

    Sales and Use Tax

  • Letter Ruling 82-122: Mausoleums

    Sales and Use Tax

  • Letter Ruling 82-121: Charges for Office Remodeling

    Sales and Use Tax

  • Letter Ruling 82-120: Mobile Home Permanently Fixed on a Site

    Sales and Use Tax

  • Letter Ruling 82-119: Diesel Fuel for Motor Boats; Supplies Sold for Use in Commercial Fishing

    Sales and Use Tax

  • Letter Ruling 82-118: Make-Up Payment to County Retirement System

    Personal Income Tax

  • Letter Ruling 82-117: Assembly Charges and Installation Charges, Distinguished

    Sales and Use Tax

  • Letter Ruling 82-116: Word Processing; Printed Material Mailed to Out-of-State Designees; Classified Permits

    Sales and Use Tax

  • Letter Ruling 82-115: Videotape Recordings

    Sales and Use Tax

  • Letter Ruling 82-114: Industrial Plant and Home Office, Distinguished

    Sales and Use Tax

  • Letter Ruling 82-113: Bad Debts

    Sales and Use Tax

  • Letter Ruling 82-112: Sales to Conrail and Amtrak

    Sales and Use Tax

  • Letter Ruling 82-111: Medicine and Medical Devices: Infusion Pumps and Related Devices

    Sales and Use Tax

  • Letter Ruling 82-110: Incentive Stock Options

    Personal Income Tax

  • Letter Ruling 82-109: Word Processing and Secretarial Services

    Sales and Use Tax

  • Letter Ruling 82-108: Casual and Isolated Sale of Motor Vehicles between Corporate Subsidiaries

    Sales and Use Tax

  • Letter Ruling 82-107: Job Corps Center Operated by Non-Profit Association

    Sales and Use Tax

  • Letter Ruling 82-106: Solar or Wind-Powered Installations

    Corporate Excise

  • Letter Ruling 82-105: Sale of a Principal Residence

    Personal Income Tax

  • Letter Ruling 82-104: Engaged in Business in the Commonwealth, Defined

    Sales and Use Tax

  • Letter Ruling 82-103: Nexus and Public Law 86-272: Activities Beyond Solicitation

    Corporate Excise

  • Letter Ruling 82-102: Property Delivered to Purchaser Outside the Commonwealth; Videotaped Television Commercials

    Sales and Use Tax

  • Letter Ruling 82-101: Purchases by 501(c)(3) Organization Prior to Receipt of Certificate of Exemption (Form ST-2)

    Sales and Use Tax

  • Letter Ruling 82-100: Sales to Federal Government or Commonwealth

    Sales and Use Tax

  • Letter Ruling 82-99: Transportation Charges; Interest Finance and Carrying Charges; Trade Discounts; Trade-Ins.

    Sales and Use Tax

  • Letter Ruling 82-98: Medicine and Medical Devices; Reagents Used in Research

    Sales and Use Tax

  • Letter Ruling 82-97: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 82-96: Sandwich Shop; Soft Drinks Sold by Vending Machines

    Sales and Use Tax

  • Letter Ruling 82-95: Medicine and Medical Devices: Wholesale and Retail Sales

    Sales and Use Tax

  • Letter Ruling 82-94: Homeowners Associations: Exempt Function Income

    Corporate Excise

  • Letter Ruling 82-93: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 82-92: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 82-91: Installment Sale of Non-Massachusetts Real Estate; Credit for Income Taxes Paid

    Personal Income Tax

  • Letter Ruling 82-90: Paper Bags

    Sales and Use Tax

  • Letter Ruling 82-89: Building Materials and Supplies Used in Public Works; Turnkey Contracts

    Sales and Use Tax

  • Letter Ruling 82-88: Job Corps Center Operated by Private For-Profit Contractor

    Sales and Use Tax

  • Letter Ruling 82-87: Solar Heating Systems

    Sales and Use Tax

  • Letter Ruling 82-86: Trade Discounts

    Sales and Use Tax

  • Letter Ruling 82-85: Furniture Refinishing

    Sales and Use Tax

  • Letter Ruling 82-84: Credit for Taxes Paid to Another State; Property Used Outside Following In-State Sale and Delivery

    Sales and Use

  • Letter Ruling 82-83: Sign Painting

    Sales and Use Tax

  • Letter Ruling 82-82: (Deeds Excise) Corporate Dissolution; Distributions of Real Estate

    Sales and Use Tax

  • Letter Ruling 82-81: Interest Earned by a Non-Resident

    Personal Income Tax

  • Letter Ruling 82-80: Deferred Compensation Plan; Salary Reduction Agreement

    Personal Income Tax

  • Letter Ruling 82-79: School Lunches Sold to Non-Students

    Sales and Use Tax

  • Letter Ruling 82-78: Vitamins, Food Substitutes and Dietary Supplements

    Sales and Use Tax

  • Letter Ruling 82-77: Medicine and Medical Devices: Bone Grafting Products for Periodontal Use

    Sales and Use Tax

  • Letter Ruling 82-76: Heat Pump Systems

    Income/Sales/Use

  • Letter Ruling 82-75: Legal Separation

    Personal Income Tax

  • Letter Ruling 82-74: Research and Development Corporation, Defined

    Corp/Sales/Use

  • Letter Ruling 82-73: Motor Vehicles Transferred to Successor Partnership

    Sales and Use Tax

  • Letter Ruling 82-72: Cable Television Distribution Systems

    Sales and Use Tax

  • Letter Ruling 82-71: Engaged in Business in the Commonwealth: Mail-Order Business Operated by Out-of-State Subsidiary

    Sales and Use Tax

  • Letter Ruling 82-70: (Deeds Excise) Transfer from Wife to Husband

    Sales and Use Tax

  • Letter Ruling 82-69: Purchase Money Mortgage, Non-Resident Seller

    Personal Income Tax

  • Letter Ruling 82-68: Interest Credited to an IRA Account

    Personal Income Tax

  • Letter Ruling 82-67: Property Sold to 501(c)(3) Organizations for Resale at Fundraisers

    Sales and Use Tax

  • Letter Ruling 82-66: Trustee in Bankruptcy: Excess AGI Deductions

    Personal Income Tax

  • Letter Ruling 82-65: Apportionment; Accounting Methods

    Corporate Excise

  • Letter Ruling 82-64: Mailing House Charges

    Sales and Use Tax

  • Letter Ruling 82-63: Legal Separation: Filing Status, Rent Deduction

    Admin/Income

  • Letter Ruling 82-62: Discount and Coupon Sales

    Sales and Use Tax

  • Letter Ruling 82-61: Supermarket Salad Bars

    Sales and Use Tax

  • Letter Ruling 82-60: Computerized Telephone Systems; Installation Charges

    Sales and Use Tax

  • Letter Ruling 82-59: School Snack Bar

    Sales and Use Tax

  • Letter Ruling 82-58: Delivery to Resident's Designee Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 82-57: Isolated Lease of Equipment; Vendor Registration

    Sales and Use Tax

  • Letter Ruling 82-56: Mobile Telephones and Paging Units

    Sales and Use Tax

  • Letter Ruling 82-55: Insecticides, Herbicides and Fertilizer

    Sales and Use Tax

  • Letter Ruling 82-54: Sales to Federal Government or Commonwealth

    Sales and Use Tax

  • Letter Ruling 82-53: Caterer's Taxable Gross Receipts

    Sales and Use Tax

  • Letter Ruling 82-52: Meals Served by a Fraternity

    Sales and Use Tax

  • Letter Ruling 82-51: Auction Sale of Bankrupt's Estate

    Sales and Use Tax

  • Letter Ruling 82-50: Qualified Retirement Plan: Amounts Paid for Purchase of Life Insurance

    Personal Income Tax

  • Letter Ruling 82-49: Non-Profit Unincorporated Association

    Personal Income Tax

  • Letter Ruling 82-48: Computer Programming, Data Processing, and Related Services

    Sales and Use Tax

  • Letter Ruling 82-47: Charges for Motor Vehicles Destroyed by Lessee

    Sales and Use Tax

  • Letter Ruling 82-46: Motor Vehicles Sold by Foreign Vendor

    Sales and Use Tax

  • Letter Ruling 82-45: HVAC Equipment Sold to Construction Contractor

    Sales and Use Tax

  • Letter Ruling 82-44: U.S. Government Contributory Pension

    Personal Income Tax

  • Letter Ruling 82-43: Medicine and Medical Devices

    Sales and Use Tax

  • Letter Ruling 82-42: Photography

    Sales and Use Tax

  • Letter Ruling 82-41: Deductibility of Medical Malpractice Commission Assessments

    Corporate Excise

  • Letter Ruling 82-40: Railroad Retirement Tax

    Personal Income Tax

  • Letter Ruling 82-39: Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 82-38: Medicine and Medical Devices: Electronic Devices for the Hearing Impaired

    Sales and Use Tax

  • Letter Ruling 82-37: Medicine and Medical Devices: Prescription Contact Lenses

    Sales and Use Tax

  • Letter Ruling 82-36: Rollover from a Retirement Plan to an IRA

    Personal Income Tax

  • Letter Ruling 82-35: Purchase Option Exercised Outside Massachusetts

    Sales and Use Tax

  • Letter Ruling 82-34: Rent Deduction: Nursing Home

    Personal Income Tax

  • Letter Ruling 82-33: Rent Deduction: Home for the Elderly

    Personal Income Tax

  • Letter Ruling 82-32: Computerized Reservation and Ticketing System

    Sales and Use Tax

  • Letter Ruling 82-31: Certificates of Deposit: Interest Earned and Interest Expense

    Personal Income Tax

  • Letter Ruling 82-30: Marina Berths

    Sales and Use Tax

  • Letter Ruling 82-29: Qualified Profits-Sharing Plan; IRA

    Personal Income Tax

  • Letter Ruling 82-28: Common Carriers Providing Intracity Service

    Sales and Use Tax

  • Letter Ruling 82-27: Exempt Purchases by Credit Card Customers

    Sales and Use Tax

  • Letter Ruling 82-26: Reporting Requirements as Trustee in Bankruptcy

    Personal Income Tax

  • Letter Ruling 82-25: Interest on All Savers Certificates

    Personal Income Tax

  • Letter Ruling 82-24: Medicine and Medical Devices: Stimulation Systems

    Sales and Use Tax

  • Letter Ruling 82-23: Dividends from Tax-Exempt Bonds Fund

    Personal Income Tax

  • Letter Ruling 82-22: Auto Parts and Paint

    Sales and Use Tax

  • Letter Ruling 82-21: Common Carriers Providing Intracity Service

    Sales and Use Tax

  • Letter Ruling 82-20: Motor Vehicles Transferred Pursuant to Corporate Liquidation

    Sales and Use Tax

  • Letter Ruling 82-19: Lease and Installment Sale, Distinguished

    Sales and Use Tax

  • Letter Ruling 82-18: Meals and Rooms Provided to Employees of Government Agencies or Charitable Organizations

    Sales and Use Tax

  • Letter Ruling 82-17: Frozen or Prepared Food Products

    Sales and Use Tax

  • Letter Ruling 82-16: Vessels Leased to the United States

    Sales and Use Tax

  • Letter Ruling 82-15: Dietary Supplements

    Sales and Use Tax

  • Letter Ruling 82-14: Rental of Condominium Units

    Sales and Use Tax

  • Letter Ruling 82-13: Inheritance Tax: Estate Entitled to Additional Property after Assessment of Tax

    Estate/Misc

  • Letter Ruling 82-12: Fraternity and Restaurant, Distinguished; Abatement Procedures

    Admin/Sales/Use

  • Letter Ruling 82-11: Employer Contributions to an IRA; Withholding

    Personal Income Tax

  • Letter Ruling 82-10: Industrial Plant and Eyewear Store, Distinguished

    Sales and Use Tax

  • Letter Ruling 82-9: Medicine and Medical Devices: Equipment for Handicapped Children

    Sales and Use Tax

  • Letter Ruling 82-8: Security Corporation Investing in Limited Partnerships

    Corporate Excise

  • Letter Ruling 82-7: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 82-6: Structural Steel

    Sales and Use Tax

  • Letter Ruling 82-5: Conversion from Mutual Savings and Loan Association to Stock Association

    Corp/Income

  • Letter Ruling 82-4: Sales Price: Federal Excises

    Sales and Use Tax

  • Letter Ruling 82-3: Irrevocable Inter Vivos Trusts with Non-Resident Trustees

    Personal Income Tax

  • Letter Ruling 82-2: Reorganization: Corporate Trusts Merging into Corporation

    Corp/Income

  • Letter Ruling 82-1: Demurrage Charges

    Sales and Use Tax

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