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  5. Letter Rulings
  6. Letter Rulings - By Year(s)
  7. 1984 and Prior
  8. 1983 Rulings

1983 Rulings

  • Letter Ruling 83-103: Gift of Real Estate

    Personal Income Tax

  • Letter Ruling 83-102: "Sale" of Subdivided Land to Conservation Land Trust

    Personal Income Tax

  • Letter Ruling 83-101: School Meals Served to Faculty and Staff

    Sales and Use Tax

  • Letter Ruling 83-100: Non-Resident Shareholders of an S Corporation

    Corp/Income

  • Letter Ruling 83-99: Sales Made Outside Massachusetts Waters

    Sales and Use Tax

  • Letter Ruling 83-98: Individualized Product and Market Information

    Sales and Use Tax

  • Letter Ruling 83-97: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 83-96: Aloe Vera Juice

    Sales and Use Tax

  • Letter Ruling 83-95: Massachusetts Judges' Retirement Fund; State Employee Retirement System

    Personal Income Tax

  • Letter Ruling 83-94: Discretionary Classification as a Tangible Property Corporation

    Corporate Excise

  • Letter Ruling 83-93: Nexus: Interstate Carrier

    Corporate Excise

  • Letter Ruling 83-92: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 83-91: Leases of Residential and Commercial Heating System

    Sales and Use Tax

  • Letter Ruling 83-90: Works of Art

    Sales and Use Tax

  • Letter Ruling 83-89: Pollution Control and Safety Equipment Purchased by Manufacturer

    Sales and Use Tax

  • Letter Ruling 83-88: Mandatory Service Charges

    Sales and Use Tax

  • Letter Ruling 83-87: Property Purchased for Use Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 83-86: Corporate Newsletter and Annual Report

    Sales and Use Tax

  • Letter Ruling 83-85: Donation of Scientific Equipment or Apparatus

    Corp/Sales/Use

  • Letter Ruling 83-84: Medicine and Medical Devices: Intraocular Lenses

    Sales and Use Tax

  • Letter Ruling 83-83: Medicine and Medical Devices: Disposable Balloon Catheters

    Sales and Use Tax

  • Letter Ruling 83-82: Cafeteria Plan

    Personal Income Tax

  • Letter Ruling 83-81: Municipal Deferred Compensation Plan

    Personal Income Tax

  • Letter Ruling 83-80: Contributions to Non-Game Wildlife Fund

    Personal Income Tax

  • Letter Ruling 83-79: Vending Machines

    Sales and Use Tax

  • Letter Ruling 83-78: Food Products, Defined

    Sales and Use Tax

  • Letter Ruling 83-77: Liquidation of Corporate Trust into Corporate Parent

    Corp/Income

  • Letter Ruling 83-76: Child Care Deduction for Non-Residents

    Personal Income Tax

  • Letter Ruling 83-75: Religious Association Conducting Trade or Business for the Support of Members

    Personal Income Tax

  • Letter Ruling 83-74: Rate of Interest on State Tax Refunds

    Tax Administration

  • Letter Ruling 83-73: Industrial Plant and Mobile Soil Screening Machine, Distinguished

    Sales and Use Tax

  • Letter Ruling 83-72: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 83-71: Ingredient or Component Parts: Oil, Grease and Lubrication for Leased Trucks

    Sales and Use Tax

  • Letter Ruling 83-70: Motor Vehicles: Replacement or Refund Pursuant to Lemon Law

    Sales and Use Tax

  • Letter Ruling 83-69: Rollover from Tax-Sheltered Annuity to an IRA

    Personal Income Tax

  • Letter Ruling 83-68: Modular Homes; Transportation Charges; Credit for Taxes Paid to Another State

    Sales and Use Tax

  • Letter Ruling 83-67: Telephone Equipment and Service

    Sales and Use Tax

  • Letter Ruling 83-66: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 83-65: Medicine and Medical Devices: Oxygen Equipment

    Sales and Use Tax

  • Letter Ruling 83-64: Advertising Circulars

    Sales and Use Tax

  • Letter Ruling 83-63: Medicine and Medical Devices: Non-Prescription Dental Rinse

    Sales and Use Tax

  • Letter Ruling 83-62: Transportation Charges; Cement; Sales to Federal Government or Commonwealth; Public Works Projects; Equipment Operator Fees

    Sales and Use Tax

  • Letter Ruling 83-61: Conversion from Mutual to Stock Cooperative Bank

    Corp/Income

  • Letter Ruling 83-60: U.S. Government Contributory Pension

    Personal Income Tax

  • Letter Ruling 83-59: Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 83-58: Foreign Earned Income

    Personal Income Tax

  • Letter Ruling 83-57: Sale of a Principal Residence, Purchase of a New Residence

    Personal Income Tax

  • Letter Ruling 83-56: Lump-Sum Distribution from a Pension or Profit Sharing Plan

    Personal Income Tax

  • Letter Ruling 83-55: Materials Used for Clothing: Yarn

    Sales and Use Tax

  • Letter Ruling 83-54: Sales Price: Federal Excises

    Sales and Use Tax

  • Letter Ruling 83-53: Conversion from Mutual to Stock Savings Bank

    Corp/Income

  • Letter Ruling 83-52: Energy Credit Carryover

    Personal Income Tax

  • Letter Ruling 83-51: Sales Price: Deposit on Returnable Beverage Containers

    Sales and Use Tax

  • Letter Ruling 83-50: Keypunching Agreements; Processing Customer Furnished Data

    Sales and Use Tax

  • Letter Ruling 83-49: Sandwiches Sold in Convenience Stores

    Sales and Use Tax

  • Letter Ruling 83-48: Jockey Equipment and Clothing

    Sales and Use Tax

  • Letter Ruling 83-47: Medicine and Medical Devices: Supplies Sold to Dentists and Dental Laboratories

    Sales and Use Tax

  • Letter Ruling 83-46: Installment Sale: Election to Report Income in the Year of Sale

    Personal Income Tax

  • Letter Ruling 83-45: Industrial Commissaries

    Sales and Use Tax

  • Letter Ruling 83-44: Wraparound and Tax-Deferred Annuities

    Personal Income Tax

  • Letter Ruling 83-43: Vendor, Defined: Employee Selling Meals at Workplace

    Sales and Use Tax

  • Letter Ruling 83-42: Industrial Plant and Home Office, Distinguished; Photographic Supplies

    Sales and Use Tax

  • Letter Ruling 83-41: Custom-Designed Signs

    Sales and Use Tax

  • Letter Ruling 83-40: Auto Body Repair Equipment

    Sales and Use Tax

  • Letter Ruling 83-39: Casual and Isolated Sales; Responsibility of Person Acting as Broker

    Sales and Use Tax

  • Letter Ruling 83-38: U.S. Government Contributory Annuity

    Personal Income Tax

  • Letter Ruling 83-37: Contributions to a Section 401(k) Plan

    Personal Income Tax

  • Letter Ruling 83-36: IRA; Section 401(k) Plan

    Personal Income Tax

  • Letter Ruling 83-35: Supplies Sold to Auto Body Shops

    Sales and Use Tax

  • Letter Ruling 83-34: Repair and Rebuilding of Industrial Process Boilers

    Sales and Use Tax

  • Letter Ruling 83-33: Industrial Commissaries

    Sales and Use Tax

  • Letter Ruling 83-32: Future Interest Subject to Inheritance Tax where Beneficiary a Non-Resident at Her Death

    Estate/Misc

  • Letter Ruling 83-31: Filing Status of Non-Resident Married Couples

    Admin/Income

  • Letter Ruling 83-30: Pension Income Paid to Non-Residents

    Personal Income Tax

  • Letter Ruling 83-29: Meals Subsidized by Government Agency or 501(c)(3) Organization

    Sales and Use Tax

  • Letter Ruling 83-28: Gold Coins

    Sales and Use Tax

  • Letter Ruling 83-27: Computer Time Sharing

    Sales and Use Tax

  • Letter Ruling 83-26: Rental of Trailer to Cable Television Company

    Sales and Use Tax

  • Letter Ruling 83-25: Transformers and Emergency Generators; Utility Corporation and Electric Company, Defined

    Corp/Sales/Use

  • Letter Ruling 83-24: Handling Charge Assessed for Returned Items

    Sales and Use Tax

  • Letter Ruling 83-23: Non-Resident Shareholder of an S Corporation

    Personal Income Tax

  • Letter Ruling 83-22: Deductibility of Legal Expenses by an Employee

    Personal Income Tax

  • Letter Ruling 83-21: Foreign Municipal Utility Corporation

    Corporate Excise

  • Letter Ruling 83-20: Professional Photography

    Sales and Use Tax

  • Letter Ruling 83-19: Engaged in Business in the Commonwealth: Foreign Vendor with In-State Representative

    Sales and Use Tax

  • Letter Ruling 83-18: Conditional Sales

    Sales and Use Tax

  • Letter Ruling 83-17: Lease and Installment Sale, Distinguished

    Sales and Use Tax

  • Letter Ruling 83-16: Tax-Sheltered Annuity

    Personal Income Tax

  • Letter Ruling 83-15: Construction Vehicles Purchased For Use in Public Works Projects

    Sales and Use Tax

  • Letter Ruling 83-14: Newsletters

    Sales and Use Tax

  • Letter Ruling 83-13: Software Service Agreement; Program Modifications Recorded on Magnetic Disks

    Sales and Use Tax

  • Letter Ruling 83-12: Thoroughbred Horses

    Sales and Use Tax

  • Letter Ruling 83-11: Solar Sunspace

    Sales and Use Tax

  • Letter Ruling 83-10: Word Processing

    Sales and Use Tax

  • Letter Ruling 83-9: Industrial Plant and Recording Studio, Distinguished; Stereo Master Tapes

    Sales and Use Tax

  • Letter Ruling 83-8: Deferred Compensation Plan

    Personal Income Tax

  • Letter Ruling 83-7: Solid Waste Disposal Facility

    Sales and Use Tax

  • Letter Ruling 83-6: Meals Prepared and Sold by Center for Mentally Ill or Retarded Persons

    Sales and Use Tax

  • Letter Ruling 83-5: Medicine and Medical Devices

    Sales and Use Tax

  • Letter Ruling 83-4: (Deeds Excise) Conveyance by Mortgagor to Mortgagee

    Sales and Use Tax

  • Letter Ruling 83-3: Minister's Pension Paid as a Rental Allowance

    Personal Income Tax

  • Letter Ruling 83-2: Sale of Corporate Assets: Real Estate, Machinery, Inventory, Motor Vehicles

    Sales and Use Tax

  • Letter Ruling 83-1: Hotel Space Used as Lounge or Retail Store

    Sales and Use Tax

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