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

1984 Rulings

  • Letter Ruling 84-109: Reporting Requirements for IRA Trustee and Custodians

    Personal Income Tax

  • Letter Ruling 84-108: FICA Refund

    Personal Income Tax

  • Letter Ruling 84-107: Reciprocal Agreements for Resident Tax Withholding; Excessive Exemptions

    Personal Income Tax

  • Letter Ruling 84-106: Credit for Taxes Due Other States; City Income Taxes, Distinguished

    Personal Income Tax

  • Letter Ruling 84-105: Individual and Corporate Non-Resident Limited Partners

    Corp/Income

  • Letter Ruling 84-104: Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272

    Corp/Sales/Use

  • Letter Ruling 84-103: Alcoholic Beverages Sold by Veterans' Organization

    Corp/Sales/Use

  • Letter Ruling 84-102: Sales of Corporate Assets

    Sales and Use Tax

  • Letter Ruling 84-101: Homeowners Association

    Corporate Excise

  • Letter Ruling 84-100: ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax

    Corp/Income

  • Letter Ruling 84-99: Non-Massachusetts Testamentary Trust with Resident Beneficiary

    Personal Income Tax

  • Letter Ruling 84-98: Commercial Annuities, Withholding

    Personal Income Tax

  • Letter Ruling 84-97: Contributions to a Keogh Plan; Lump-Sum Distribution to a Non-Resident

    Personal Income Tax

  • Letter Ruling 84-96: License Reporting Requirements under G.L. c. 62C, s. 47A; Agencies; c. 766 Private Schools

    Tax Administration

  • Letter Ruling 84-95: Medicine and Medical Devices: Kidney Dialysis Machines and Supplies

    Sales and Use Tax

  • Letter Ruling 84-94: Employee Contributions to Municipal Retirement System And Municipal Deferred Compensation Plan

    Personal Income Tax

  • Letter Ruling 84-93: Bingo Winning and Losses

    Personal Income Tax

  • Letter Ruling 84-92: Dividends from Regulated Investment Company Investing in US Obligations

    Personal Income Tax

  • Letter Ruling 84-91: Municipalities as Vendors; Casual and Isolated Sales

    Sales and Use Tax

  • Letter Ruling 84-90: Bed and Breakfast Operations

    Sales and Use Tax

  • Letter Ruling 84-89: Non-Resident Federal Mutual Savings Bank

    Corporate Excise

  • Letter Ruling 84-88: Lease of Solar Energy Equipment

    Sales and Use Tax

  • Letter Ruling 84-87: Reinvestment of Qualified Public Utility Dividends

    Personal Income Tax

  • Letter Ruling 84-86: MA Adoption of ACRS, MA Basis

    Personal Income Tax

  • Letter Ruling 84-85: Waste Processing Plants; Steam and Electricity Generating Plants

    Sales and Use Tax

  • Letter Ruling 84-84: Time-sharing Condominium; Rental of Units from Interval Owners

    Sales and Use Tax

  • Letter Ruling 84-83: MA Adoption of ACRS, MA Basis

    Personal Income Tax

  • Letter Ruling 84-82: Fuels Used on Massachusetts Turnpike

    Sales and Use Tax

  • Letter Ruling 84-81: Facsimile Signatures on Returns

    Admin/Corp/Sales/Use

  • Letter Ruling 84-80: Payments from Saudi Arabia Social Insurance Program

    Income Tax

  • Letter Ruling 84-79: Photography

    Sales and Use Tax

  • Letter Ruling 84-78: Nexus and Public Law 86-272: Qualification to Do Business in Massachusetts

    Corporate Excise

  • Letter Ruling 84-77: Group Term Life Insurance; Qualified Plan for Purchase of Life Insurance

    Personal Income Tax

  • Letter Ruling 84-76: Cash Discount Coupons

    Sales and Use Tax

  • Letter Ruling 84-75: Finance Leases of Airplanes and Yachts

    Sales and Use Tax

  • Letter Ruling 84-74: Discount Coupons

    Sales and Use Tax

  • Letter Ruling 84-73: Banquets Conducted for 501(c)(3) Organizations

    Sales and Use Tax

  • Letter Ruling 84-72: Voluntary Employees' Beneficiary Associations (VEBAs)

    Corp/Income

  • Letter Ruling 84-71: Withholding for Employees of Commercial Fishing Vessels

    Personal Income Tax

  • Letter Ruling 84-70: Jogging Bras

    Sales and Use Tax

  • Letter Ruling 84-69: Nexus: Foreign Subsidiary, Using Independent Contractors

    Sales and Use Tax

  • Letter Ruling 84-68: Clothing Imprinted with Logos

    Sales and Use Tax

  • Letter Ruling 84-67: Nature Education Program; Newspaper and Magazine, Defined; Subscriptions with Schools Exempt Organizations, or Out-of-State Persons; Free Lance Stories; Donations

    Sales and Use Tax

  • Letter Ruling 84-66: Meals and Rooms Provided for Senior Citizens Groups

    Sales and Use Tax

  • Letter Ruling 84-65: Medical Equipment and Supplies Sold With and Without a Prescription

    Sales and Use Tax

  • Letter Ruling 84-64: Situs of Sale, Property Stored for Subsequent Use Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 84-63: Dietary Supplements; Multilevel Marketing Company

    Sales and Use Tax

  • Letter Ruling 84-62: Donations of Computer Systems

    Sales and Use Tax

  • Letter Ruling 84-61: Bonds of U.S. and Puerto Rico

    Corporate Excise

  • Letter Ruling 84-60: Targeted Jobs Tax Credit

    Corporate Excise

  • Letter Ruling 84-59: Rental of Portable Toilets

    Sales and Use Tax

  • Letter Ruling 84-58: Motor Vehicles Purchased for Resales Abroad

    Sales and Use Tax

  • Letter Ruling 84-57: Withholding for Non-resident Employees

    Personal Income Tax

  • Letter Ruling 84-56: Lease and License, Distinguished

    Sales and Use Tax

  • Letter Ruling 84-55: Videotaped Advertisements

    Sales and Use Tax

  • Letter Ruling 84-54: Dietary Supplements; Multilevel Marketing Company

    Sales and Use Tax

  • Letter Ruling 84-53: Computer Software

    Sales and Use Tax

  • Letter Ruling 84-52: Pension Income Related to Employment While a Non-Resident

    Personal Income Tax

  • Letter Ruling 84-51: Industrial Grinders

    Sales and Use Tax

  • Letter Ruling 84-50: Word Processing Equipment

    Sales and Use Tax

  • Letter Ruling 84-49: Drop Shipments; Exempt Use by Purchaser; Food Preparation Equipment

    Sales and Use Tax

  • Letter Ruling 84-48: Sales Promotion Program

    Sales and Use Tax

  • Letter Ruling 84-47: Facsimile Transmission

    Sales and Use Tax

  • Letter Ruling 84-46: Tax Credit ESOP: Deductibility of Contributions

    Corporate Excise

  • Letter Ruling 84-45: Qualified Stock Purchase: Section 338 Election

    Corporate Excise

  • Letter Ruling 84-44: Rollover from a Keogh Plan to an IRA

    Personal Income Tax

  • Letter Ruling 84-43: Withholding for Non-Resident Employees; Apportionment

    Personal Income Tax

  • Letter Ruling 84-42: Employer Contributions to an IRA

    Personal Income Tax

  • Letter Ruling 84-41: Zero Coupon Bonds Issued by Non-Massachusetts Municipalities; Original Issue Discount

    Personal Income Tax

  • Letter Ruling 84-40: Foreign Earned Income; Travel and Other Expenses

    Personal Income Tax

  • Letter Ruling 84-39: Returns

    Admin/Corp

  • Letter Ruling 84-38: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 84-37: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 84-36: Drop Shipments; Incentive Marketing Firm

    Sales and Use Tax

  • Letter Ruling 84-35: Discount Coupons

    Sales and Use Tax

  • Letter Ruling 84-34: Printed Material Mailed to a Purchaser or Designee Outside the Commonwealth

    Sales and Use Tax

  • Letter Ruling 84-33: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 84-32: Sales to Federal Government or Commonwealth: Subcontractor's Charges for Recording Information on Magnetic Tape

    Sales and Use Tax

  • Letter Ruling 84-31: Computerized Information and Forecasting Systems

    Admin/Sales/Use

  • Letter Ruling 84-30: Discounts for Early Payment

    Sales and Use Tax

  • Letter Ruling 84-29: Casual Sales of Snowmobiles

    Sales and Use Tax

  • Letter Ruling 84-28: Unprepared Foods Sold by a Restaurant

    Sales and Use Tax

  • Letter Ruling 84-27: Meals Served by a Fraternity

    Sales and Use Tax

  • Letter Ruling 84-26: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 84-25: Liquidation of Corporate Trust

    Personal Income Tax

  • Letter Ruling 84-24: Computerized Data Retrieval System

    Sales and Use Tax

  • Letter Ruling 84-23: Computer-Processed Tax Returns; Computer Time Sharing

    Sales and Use Tax

  • Letter Ruling 84-22: Equipment Rentals; Operator Fees

    Sales and Use Tax

  • Letter Ruling 84-21: Advertising Circulars

    Sales and Use Tax

  • Letter Ruling 84-20: Liquidation of Corporate Trust; Distributions of Real Estate

    Income/Sales/Use

  • Letter Ruling 84-19: Medicare or Medicaid Reimbursement

    Sales and Use Tax

  • Letter Ruling 84-18: Supplies Used in Laundry and Linen Service

    Sales and Use Tax

  • Letter Ruling 84-17: Tractor Lease: Minimum Mileage Charge

    Sales and Use Tax

  • Letter Ruling 84-16: Unit Investment Trust

    Personal Income Tax

  • Letter Ruling 84-15: Foreign Earned Income

    Personal Income Tax

  • Letter Ruling 84-14: Motor Vehicle Transferred to Wholly-Owned Corporation in Exchange for Stock

    Sales and Use Tax

  • Letter Ruling 84-13: Non-Resident Trustees

    Personal Income Tax

  • Letter Ruling 84-12: Sale, Rental and Maintenance of Computer Programs

    Sales and Use Tax

  • Letter Ruling 84-11: Conversion from Mutual to Stock Savings Bank

    Corp/Income

  • Letter Ruling 84-10: Propane Gas

    Sales and Use Tax

  • Letter Ruling 84-9: Software Modifications Recorded on Magnetic Media

    Sales and Use Tax

  • Letter Ruling 84-8: Newspaper and Magazine, Defined: Monthly Publications Index

    Sales and Use Tax

  • Letter Ruling 84-7: Lease of Microfilm Cassettes; Engaged in Business in the Commonwealth, Defined; Magazine Subscriptions

    Sales and Use Tax

  • Letter Ruling 84-6: Cassette Recordings of Religious Material

    Sales and Use Tax

  • Letter Ruling 84-5: Religious Publications and Cassette Recordings

    Sales and Use Tax

  • Letter Ruling 84-4: Audio Cassettes and Magazines, Distinguished

    Sales and Use Tax

  • Letter Ruling 84-3: Emergency Communicators for Sick and Elderly

    Sales and Use Tax

  • Letter Ruling 84-2: Marriage Contracts - Fine Art Editions

    Sales and Use Tax

  • Letter Ruling 84-1: Nexus and Public Law 86-272: Use of Company Cars in Massachusetts

    Corporate Excise

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