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  6. Letter Rulings - By Year(s)
  7. (1995-1999) Rulings

(1995-1999) Rulings

  • Letter Ruling 99-17: MA Tax Treatment of a Corporate Trust, Its Qualified Subchapter S Subsidiary, and a Non-Massachusetts Single-Member Limited Liability Company Whose Only Member is the Corp Trust

    Corp/Income

  • Letter Ruling 99-16: Metered Electricity Used in Manufacturing

    Sales and Use Tax

  • Letter Ruling 99-15: Radioactive Seed Implant Procedure

    Sales and Use Tax

  • Letter Ruling 99-14: Manufacturing Exemption; Wood Waste Reclamation Facility

    Sales and Use Tax

  • Letter Ruling 99-13: Partnership: Classification and Flow-Through of Attributes

    Corp/Income

  • Letter Ruling 99-12: Tax Treatment of Digitized Architectural Models

    Sales and Use Tax

  • Letter Ruling 99-11: Transcripts sold by Court Reporters

    Sales and Use Tax

  • Letter Ruling 99-10: Sales Tax Record Keeping for Special Athletic Event

    Sales and Use Tax

  • Letter Ruling 99-9: Sale Lease-Back Agreement

    Sales and Use Tax

  • Letter Ruling 99-8: Sales Tax on Banana Ripening Agent and Generator Loans

    Sales and Use Tax

  • Letter Ruling 99-7: Application of Economic Opportunity Area Credit under St. 1998, c. 286

    Corp/Income

  • Letter Ruling 99-6: Convention Center Financing Surcharges; Sales Price

    Sales and Use Tax

  • Letter Ruling 99-5: Nexus Based on the Presence of Leaseholds in Massachusetts

    Corp/Sales/Use

  • Letter Ruling 99-4: Lottery; Nexus

    Corp/Income

  • Letter Ruling 99-3: Casual and Isolated Sale of Corporate Assets

    Sales and Use Tax

  • Letter Ruling 99-2: Database Access Charges

    Sales and Use Tax

  • Letter Ruling 99-1: Electronic Retailers

    Sales and Use Tax

  • Letter Ruling 98-20: Use Tax on Antique Purchased Out-of-State

    Sales and Use Tax

  • Letter Ruling 98-19: Eligibility of an Electing Small Busness Trust for Inclusion in an S Corporation Composite Return

    Personal Income Tax

  • Letter Ruling 98-18: Sales Taxability of Surgically Implanted Orthopedic Devices

    Sales and Use Tax

  • Letter Ruling 98-17: Photofinishing Equipment - Manufacturing Exemption

    Sales and Use Tax

  • Letter Ruling 98-16: Application of G.L. c. 63, s. 38(m) to Subsidiary of a Financial Institution

    Corporate Excise

  • Letter Ruling 98-15: Small Business Exemption: Electricity Purchases by Management Company

    Sales and Use Tax

  • Letter Ruling 98-14: Use Tax on Artwork

    Sales and Use Tax

  • Letter Ruling 98-13: Composite Return Filing

    Personal Income Tax

  • Letter Ruling 98-12: Application of G.L. c. 64H, s. 6(i) Exemption Where Lessee is Engaged in Manufacturing

    Sales and Use Tax

  • Letter Ruling 98-11: Specially-marked Trash Bags for Use in Municipal Disposal Program

    Sales and Use Tax

  • Letter Ruling 98-10: Out-of-State Deliveries

    Sales and Use Tax

  • Letter Ruling 98-9: Sales of Therapeutic Seating System

    Sales and Use Tax

  • Letter Ruling 98-8: Sales Taxability of Orthopedic Braces for Shoes

    Sales and Use Tax

  • Letter Ruling 98-7: Admission to Sports Events

    Corp/Sales/Use

  • Letter Ruling 98-6: Sales of Substance for Treatment of Osteoarthritis

    Sales and Use Tax

  • Letter Ruling 98-5: Sales Tax on Medical Device

    Sales and Use Tax

  • Letter Ruling 98-4: Treatment of an ESOP's Distribution of Cash Derived from Dividends

    Personal Income Tax

  • Letter Ruling 98-3: Sales of Alternating Pressure Pad Units and Hospital Beds

    Sales and Use Tax

  • Letter Ruling 98-2: Applicability of the Sales Tax Exemption under G.L. c. 64H, s. 6(f)

    Sales and Use Tax

  • Letter Ruling 98-1: 80 Percent or More Ownership of a Non-Massachusetts Business Entity by an S Corporation

    Personal Income Tax

  • Letter Ruling 97-3: Card Scanning

    Sales and Use Tax

  • Letter Ruling 97-2: Hub and Spoke Investment Structure

    Corp/Income

  • Letter Ruling 97-1: Charter Boats

    Sales and Use Tax

  • Letter Ruling 96-7: Classification of a Foreign Corporation as a Financial Institution under G.L. c. 63, s. 1

    Corporate Excise

  • Letter Ruling 96-6: Is a Sale Leaseback Financing Transaction Subject to Massachusetts Sales and Use Tax

    Sales and Use Tax

  • Letter Ruling 96-5: Charges for Gas/Pipeline Transportation

    Sales and Use Tax

  • Letter Ruling 96-4: Automobile Re-painting

    Sales and Use Tax

  • Letter Ruling 96-3: Applicability of the Sales Tax to Flax Seed Oil

    Sales and Use Tax

  • Letter Ruling 96-2: Sales of Malt Beverages by Restaurant Brewery

    Sales and Use Tax

  • Letter Ruling 96-1: Nexus Determination

    Corporate Excise

  • Letter Ruling 95-13: Liquidation of Corporate Trust into Corporate Parent

    Corp/Income

  • Letter Ruling 95-12: Rental of Rooms in a Former Seasonal Motel Converted to Condominiums

    Sales and Use Tax

  • Letter Ruling 95-11: Stair Assist Power Bar

    Sales and Use Tax

  • Letter Ruling 95-10:Taxation of Gain from Sale of Winning Massachusetts Lottery Ticket

    Personal Income Tax

  • Letter Ruling 95-9: Returnable Gas Containers

    Sales and Use Tax

  • Letter Ruling 95-8: Foreign Limited Liability Partnership

    Corporate Excise

  • Letter Ruling 95-7: Tax Classification of Joint Trading Account Established by a Group of Mutual Funds

    Personal Income Tax

  • Letter Ruling 95-6: MA Tax Consequences of Liquidation of a MA Corporate Trust

    Personal Income Tax

  • Letter Ruling 95-5: Sales and Use Tax Treatment of G.L. c. 121A Urban Redevelopment Corporations

    Sales and Use Tax

  • Letter Ruling 95-4: Massachusetts NOL Carryover Survives a Statutory Merger that Qualifies as an 'F' Reorganization

    Corporate Excise

  • Letter Ruling 95-3: Application of the Deeds Excise to a Lease Financing Transaction

    Sales and Use Tax

  • Letter Ruling 95-2: Sale of Crossword Puzzle Magazines under G.L. c. 64H

    Sales and Use Tax

  • Letter Ruling 95-1: Sale of Electricity for Warehouse Refrigeration

    Sales and Use Tax

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