Go to Mass.gov home.
  • State Offices & Courts
  • State A-Z Topics
  • State Forms

No Active Alerts

  • Skip to main content
  • Need help resizing text?
The Official Website of the Department of Revenue (DOR)
Department of Revenue
  • About DOR

Main Menu

  • Individuals
  • The current page belongs to the main category of Businesses
  • Tax Professionals
  • All Taxes
  • Child Support
  • Local Officials
  • Tax Forms
  • E-Services

Breadcrumbs

  1. Home
  2. Businesses
  3. Help & Resources
  4. Legal Library
  5. Letter Rulings
  6. Letter Rulings - By Year(s)
  7. (1985-1989) Rulings

(1985-1989) Rulings

  • Letter Ruling 89-12: Garment Alterations

    Sales and Use Tax

  • Letter Ruling 89-11: Deliveries To Out-of-State Purchasers

    Sales and Use Tax

  • Letter Ruling 89-10: Limited Partnership Interest

    Corporate Excise

  • Letter Ruling 89-9: Authority Certificates of Participation, 1988 Series

    Personal Income Tax

  • Letter Ruling 89-8: Mutual Holding Companies

    Corporate Excise

  • Letter Ruling 89-7: Chemicals Used In Photoprocessing

    Sales and Use Tax

  • Letter Ruling 89-6: IRC s. 501 Corporation May Not Be Manufacturing or R&D Corporation

    Corporate Excise

  • Letter Ruling 89-5: Liquidation of RIC Organized as a Corporate Trust

    Personal Income Tax

  • Letter Ruling 89-4: Bank Excise Requires Same Method of Accounting for Massachusetts as Federal

    Corporate Excise

  • Letter Ruling 89-3: Sale of Videotaped Animation and Purchase of Production Equipment

    Sales and Use Tax

  • Letter Ruling 89-2: Security Corporations and Installment Obligations

    Corporate Excise

  • Letter Ruling 89-1: Military Retirement Benefits

    Personal Income Tax

  • Letter Ruling 88-14: Computer Software Sales

    Sales and Use Tax

  • Letter Ruling 88-13: Bank Holding Company Qualifying for Security Corporation Status

    Corporate Excise

  • Letter Ruling 88-12: Adoption Expenses Qualifying for Exemption Under G.L. c. 62, s. 3(B)(b)(5)

    Personal Income Tax

  • Letter Ruling 88-11: Cogeneration Power Plants-Claims Of Exemption Under G.L. c. 64H, s. 6 (r) and (s)

    Sales and Use Tax

  • Letter Ruling 88-10: Taxation of Beneficiary of Qualified Subchapter S Trust on Dividends From S Corporation

    Personal Income Tax

  • Letter Ruling 88-9: Leasing of Dock Space

    Sales and Use Tax

  • Letter Ruling 88-8: Custom Cabinets

    Sales and Use Tax

  • Letter Ruling 88-7: Nexus and Company Cars

    Corporate Excise

  • Letter Ruling 88-6: Status of REMIC Under G.L. c. 62, s. 8

    Personal Income Tax

  • Letter Ruling 88-5: Sale Building Materials and Supplies Under G.L. c. 64H, s. 6 (e) and (f)

    Sales and Use Tax

  • Letter Ruling 88-4: Blood Diagnostic Products

    Sales and Use Tax

  • Letter Ruling 88-3: Sales Promotion Package

    Sales and Use Tax

  • Letter Ruling 88-2: Limited Partnership, Composite Return

    Personal Income Tax

  • Letter Ruling 88-1: Filing Requirements on Merger of a Domestic Corporation Into a Foreign Corporation

    Corporate Excise

  • Letter Ruling 87-19: Corporate Trust Qualifying as Regulated Investment Company

    Personal Income Tax

  • Letter Ruling 87-18: Basis of Property Acquired From Decedent

    personal Income Tax

  • Letter Ruling 87-17: Future Interest not Subject to Estate Tax Where Inheritance Taxes Paid

    Estate/Misc

  • Letter Ruling 87-16: Sale of Building Materials and Supplies in a Turnkey Project for a Local Housing Authority

    Sales and Use Tax

  • Letter Ruling 87-15: Merger of State and Out-of-State bank; Taxable Year Reporting Requirements

    Corporate Excise

  • Letter Ruling 87-14: Corporate Trust Qualifying as Regulated Investment Company - Capital Gains Dividends Paid To Shareholders

    Personal Income Tax

  • Letter Ruling 87-13: Individualized Patient Medication Schedules

    Sales and Use Tax

  • Letter Ruling 87-12: Data Processing Services

    Sales and Use Tax

  • Letter Ruling 87-11: Stock Savings bank; Conversion to Wholly-Owned Subsidiary of Bank Holding Company

    Corporate Excise

  • Letter Ruling 87-10: Partnership, Credit to Partners for Taxes Paid Another Jurisdiction

    Personal Income Tax

  • Letter Ruling 87-9: Corporate Trust Alternative Apportionment

    Corp/Income

  • Letter Ruling 87-8: Government Pension Plan; Contributions "Picked Up" By Employer

    Income Tax

  • Letter Ruling 87-7: Modular Homes

    Sales and Use Tax

  • Letter Ruling 87-6: Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities

    Personal Income Tax

  • Letter Ruling 87-5: Distributions from Share Insurance Fund; Estimated Tax; Changes in Accounting Methods; Cooperative Banks

    Corporate Excise

  • Letter Ruling 87-4: Reporting Requirements for IRA Custodians and Trustees

    Personal Income Tax

  • Letter Ruling 87-3: Sales of Real Estate held By Corporate Trust

    Personal Income Tax

  • Letter Ruling 87-2: Used Mobile Homes

    Sales and Use Tax

  • Letter Ruling 87-1: Real Estate Mortgage Investment Conduit (REMIC)

    Personal Income Tax

  • Letter Ruling 86-10: Nexus and Public Law 86-272: Solicitation of Sales Non-Resident Salesperson; Automobile Leased by Corporation

    Corporate Excise

  • Letter Ruling 86-9: Sale-Leaseback of Equipment

    Sales and Use Tax

  • Letter Ruling 86-8: Embroidery

    Sales and Use Tax

  • Letter Ruling 86-7: Lodge With Dormitories and Private Rooms

    Sales and Use Tax

  • Letter Ruling 86-6: Trust Income where Grantor is Owner

    Personal Income Tax

  • Letter Ruling 86-5: Rooms Rented to the Department of Public Welfare

    Sales and Use Tax

  • Letter Ruling 86-4: Construction Equipment; Direct Payment Permit

    Sales and Use Tax

  • Letter Ruling 86-3: Photograph Retouching

    Sales and Use Tax

  • Letter Ruling 86-2: Allocation of Charges for Room, Meals and Recreational Facilities

    Sales and Use Tax

  • Letter Ruling 86-1: Security Corporation: Annuities Used to Fund Deterred Compensation Obligations

    Corporate Excise

  • Letter Ruling 85-70: Property Purchased for Use Outside MA

    Sales and Use Tax

  • Letter Ruling 85-69: Repair and remodeling of Fur Garments

    Sales and Use Tax

  • Letter Ruling 85-68: Wireless Alarm Systems

    Sales and Use Tax

  • Letter Ruling 85-67: Propane Gas sold to Roofers and Welders

    Sales and Use Tax

  • Letter Ruling 85-66: Medicine and Medical Devices over the Counter Drugs

    Sales and Use Tax

  • Letter Ruling 85-65: Medical History Identification Cards

    Sales and Use Tax

  • Letter Ruling 85-64: Bees and Beekeeping

    Sales and Use Tax

  • Letter Ruling 85-63: Reorganization from Corporation to Corporate Trust

    Personal Income Tax

  • Letter Ruling 85-62: IRA Capital Loss Deduction

    Personal Income Tax

  • Letter Ruling 85-61: Computer Access Charges

    Sales and Use Tax

  • Letter Ruling 85-60: Drop Shipments, Sales to State and Federally Chartered Credit Unions

    Sales and Use Tax

  • Letter Ruling 85-59: Medicine and Medical Devices Infusion Pumps

    Sales and Use Tax

  • Letter Ruling 85-58: Newsletters, Advertising Space

    Sales and Use Tax

  • Letter Ruling 85-57: Medicine and Medical Devices

    Sales and Use Tax

  • Letter Ruling 85-56: Freight Charges

    Sales and Use Tax

  • Letter Ruling 85-55: Prefabricated Buildings; Sales to Federal Government Or Commonwealth; Sales for Resale

    Sales and Use Tax

  • Letter Ruling 85-54: Comic Books

    Sales and Use Tax

  • Letter Ruling 85-53: Vessels and Supplies Sold for Commercial Clam Digging Use

    Sales and Use Tax

  • Letter Ruling 85-52: Severance Pay Related Employment Outside Massachusetts

    Personal Income Tax

  • Letter Ruling 85-51: Food Preparation Equipment Purchased by Restaurant

    Sales and Use Tax

  • Letter Ruling 85-50: Dividends from Corporation Holding MA Muni Bonds

    Personal Income Tax

  • Letter Ruling 85-49: Employee Educational Assistance

    Personal Income Tax

  • Letter Ruling 85-48: Requirement to Make Estimated Tax Payments; Exceptions

    Personal Income Tax

  • Letter Ruling 85-47: Withholding Requirements for Dependent Care Assistance, Sick Pay and Distributions from Qualified Plans

    Personal Income Tax

  • Letter Ruling 85-46: Motor Vehicles Rented by Government Employees

    Sales and Use Tax

  • Letter Ruling 85-45: Waste Treatment Chemicals

    Sales and Use Tax

  • Letter Ruling 85-44: Dietary Supplements: Brewer's Yeast

    Sales and Use Tax

  • Letter Ruling 85-43: Industrial Equipment and Motor Vehicles Sold by Out-of-State Vendor

    Sales and Use Tax

  • Letter Ruling 85-42: Modular Buildings

    Sales and Use Tax

  • Letter Ruling 85-41: Telecommunications Equipment

    Sales and Use Tax

  • Letter Ruling 85-40: Photoprocessing Equipment; Industrial Plant, Defined; Vendor Registration

    Sales and Use Tax

  • Letter Ruling 85-39: Property Purchased for Use in the Commonwealth; Portable Crushing Plant

    Sales and Use Tax

  • Letter Ruling 85-38: Alimony and Child Support, Distinguished

    Personal Income Tax

  • Letter Ruling 85-37: Motor Vehicles, Defined: Drill Riggers; Casual and Isolated Sales

    Sales and Use Tax

  • Letter Ruling 85-36: Life Insurance Company Excise: Capital Resource Company Act

    Corporate Excise

  • Letter Ruling 85-35: Drop Shipments

    Sales and Use Tax

  • Letter Ruling 85-34: Sales to 501(c)(3) Organizations

    Sales and Use Tax

  • Letter Ruling 85-33: Medicine and Medical Devices: Patient Lifts

    Sales and Use Tax

  • Letter Ruling 85-32: Forfeited Deposits

    Sales and Use Tax

  • Letter Ruling 85-31: Reports Consisting of Personal or Individual Information

    Sales and Use Tax

  • Letter Ruling 85-30: Installment Sale: Income Reported in the Year of Sale, Losses on Default

    Personal Income Tax

  • Letter Ruling 85-29: Rental Deduction for Married Couples

    Personal Income Tax

  • Letter Ruling 85-28: U.S. Foreign Service Contributory Annuity

    Personal Income Tax

  • Letter Ruling 85-27: Lease and Installment Sale, Distinguished

    Sales and Use Tax

  • Letter Ruling 85-26: Holding Period for Long-Term Capital Gain

    Corporate Excise

  • Letter Ruling 85-25: Water Softeners

    Sales and Use Tax

  • Letter Ruling 85-24: Tanning Booths; Franchise Agreements

    Sales and Use Tax

  • Letter Ruling 85-23: Security Corporation: Venture Capital Business; Apportionment

    Corporate Excise

  • Letter Ruling 85-22: Trustee in Bankruptcy: Escrow Accounts

    Personal Income Tax

  • Letter Ruling 85-21: Medicine and Medical Devices: Nocturnal Enuresis Unit

    Sales and Use Tax

  • Letter Ruling 85-20: Meals Sold to Government Agencies and 501(c)(3) Organizations

    Sales and Use Tax

  • Letter Ruling 85-19: Auto Repairs

    Sales and Use Tax

  • Letter Ruling 85-18: Rustproofing

    Sales and Use Tax

  • Letter Ruling 85-17: Food Products, Defined: Dietary Aids

    Sales and Use Tax

  • Letter Ruling 85-16: Welding Supplies

    Sales and Use Tax

  • Letter Ruling 85-15: Non-Resident Performing Artists and Theater Companies

    Admin/Corp/Income

  • Letter Ruling 85-14: Tax Sheltered Annuity; Salary Reduction Agreement

    Personal Income Tax

  • Letter Ruling 85-13: Sales Tax Treatment of Commercial Artwork

    Sales and Use Tax

  • Letter Ruling 85-12: New York State Contributory Pension; Earned Income and Unemployment Compensation, Distinguished

    Personal Income Tax

  • Letter Ruling 85-11: Telecommunications Equipment

    Misc/Property Tax

  • Letter Ruling 85-10: Parties to Leasing Arrangements; Fuel Tax Reporting Requirements

    Admin/Sales/Use

  • Letter Ruling 85-9: Late Charges; Video Rentals; Membership Fees

    Sales and Use Tax

  • Letter Ruling 85-8: Auto Repairs

    Sales and Use Tax

  • Letter Ruling 85-7: Paper Purchased by Law Firm

    Sales and Use Tax

  • Letter Ruling 85-6: Recycled Waste Products

    Sales and Use Tax

  • Letter Ruling 85-5: Filing Requirements of Limited Partnership

    Admin/Income

  • Letter Ruling 85-4: Transfer of Appreciated Securities to Pooled Income Fund

    Personal Income Tax

  • Letter Ruling 85-3: Reorganization of Corporation to Corporate Trust

    Corp/Income

  • Letter Ruling 85-2: Meals Purchased by 501(c)(3) Organization

    Sales and Use Tax

  • Letter Ruling 85-1: Vinyl Repair Service

    Sales and Use Tax

© 2013 Commonwealth of Massachusetts.
Mass.Gov® is a registered service mark of the Commonwealth of Massachusetts.

  • Site Policies
  • Contact Us