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Letter Ruling 04-2: Massachusetts Income Tax Treatment of Nuclear Decommissioning Funds
Income Tax -
Letter Ruling 04-1: Sales Tax Consequences of Multi-Product Discount Program
Sales and Use Tax -
Letter Ruling 03-11: Sales Tax Consequences of Document Processing Services
Sales and Use Tax -
Letter Ruling 03-10: Sales Tax Consequences of Two Part Printing Process
Sales and Use Tax -
Letter Ruling 03-9: Machinery Exempt from Local Taxation included in the Non-Income Measure of Corporate Excise
Corporate Excise -
Letter Ruling 03-8: Sales Tax Consequences of Certain Merchandise Exchanges
Sales and Use Tax -
Letter Ruling 03-7: Sales Tax on Lease Settlements
Sales and Use Tax -
Letter Ruling 03-6: Personal Tax Treatment of Certain Advanced Refunding Bonds
Income Tax -
Letter Ruling 03-5: Composite Returns, QSUB Trust Beneficiaries
Income Tax -
Letter Ruling 03-4: Classification of Massachusetts Common Law Trust
Corporate Excise -
Letter Ruling 03-3: Group of Related Partnerships/Composite Filing
Income Tax -
Letter Ruling 03-2: Financial Services for Offshore Investment Funds
Corporate Excise -
Letter Ruling 03-1: Granting Permission to File a Composite Return
Income Tax -
Letter Ruling 02-12: Qualification as Foreign Research and Development Corporation
Corporate Excise -
Letter Ruling 02-11: Rotisserie Chicken Sold by Restaurant
Sales and Use Tax -
Letter Ruling 02-10: Sales Use Tax to Deferred Like-Kind Exchange
Sales and Use Tax -
Letter Ruling 02-9: Taxation and Withholding of MA Lottery
Income Tax -
Letter Ruling 02-8: Application of Use Tax to Club Membership Fee
Sales and Use Tax -
Letter Ruling 02-7: LR 02-7: Reorganization with a QSUB and a Parent LLP
Corporate Excise -
Letter Ruling 02-6: Application of Sales Tax to Kidney Dialysis
Sales and Use Tax -
Letter Ruling 02-5: Rooms Occupied by Employees of Corporations Exempt from Taxes Under Federal Law
Sales and Use Tax -
Letter Ruling 02-4: Virtual Queuing Device
Sales and Use Tax -
Letter Ruling 02-3: Tax Consequences to Shareholders in F Reorganization with Partnership as Parent Entity
Corporate Excise -
Letter Ruling 02-2: "GM Card" Rebate Program
Sales and Use Tax -
Letter Ruling 02-1: Taxation of the Transfer of a Decedent's MA Property
Estate Tax -
Letter Ruling 01-15: Electricity Exemption for Two Taxpayers at a Single Billed Meter
Sales and Use Tax -
Letter Ruling 01-14: Equipment Manufactured "To be Sold"
Sales and Use Tax -
Letter Ruling 01-13: Nonprofit Constructing of Affordable Housing
Sales and Use Tax -
Letter Ruling 01-12: Engaged in Business; Filing of Massachusetts Business Trust with Sec. of State
Income Tax -
Letter Ruling 01-11: Sale of Transportable Dry Storage Systems
Sales and Use Tax -
Letter Ruling 01-10: Composite Return for Family Partnership with Trust Partners
Income Tax -
Letter Ruling 01-9: Financial Institution Excise; Corporate Trusts and QSUBs
Corporate Excise -
Letter Ruling 01-8: Sales Tax Consequences of Aircraft Lease/Financing
Sales and Use Tax -
Letter Ruling 01-7: Requests for Separate Classification as a Partnership and Security Corporation
Corporate Excise -
Letter Ruling 01-6: Sales Tax Treatment of Certain Clean Room Equipment
Sales and Use Tax -
Letter Ruling 01-5: Sales of Video Productions
Sales and Use Tax -
Letter Ruling 01-4: Provision of Administrative Services By Massachusetts Service Provider to Offshore Investment Companies
Corporate Excise -
Letter Ruling 01-3: Application of Sales/Use Tax to Proficiency Testing Materials
Sales and Use Tax -
Letter Ruling 01-2: Sales and Use Tax Treatment of Magnetic Resonance Imaging Equipment and Services
Sales and Use Tax -
Letter Ruling 01-1: Reorganization with a QSUB and a General Partnership Parent
Corporate Excise -
Letter Ruling 00-17: Two-Tier RICs; Deduction for U.S. Obligation Interest
Income Tax -
Letter Ruling 00-16: Foreign Electric Company is a "Utility Corporation"
Corporate Excise -
Letter Ruling 00-15: The Meaning of "Reasonable Transportation Charges"
Sales and Use Tax -
Letter Ruling 00-14: Database Service - Sales and Use Tax Issues
Sales and Use Tax -
Letter Ruling 00-13: Application of Sales Tax to Research and Report Services
Sales and Use Tax -
Letter Ruling 00-12: Flow Through of Exempt Interest in a Two-Tiered RIC Structure
Income Tax -
Letter Ruling 00-11: Massachusetts Tax Treatment of a Netherlands BV
Corporate Excise -
Letter Ruling 00-10: Sales Tax Treatment of Property Used Inconsistently with Resale or Exempt Use Certificate
Sales and Use Tax -
Letter Ruling 00-9: Tax Consequences of Converting a Subsidiary Manufacturing Corporation into a Limited Liability Company
Corporate Excise -
Letter Ruling 00-8: Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws
Corp/Income Tax -
Letter Ruling 00-7: Sales Tax Treatment of Transactions that Relate to Communications Towers
Sales and Use Tax -
Letter Ruling 00-6: Pest Elimination System
Sales and Use Tax -
Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co.
Corporate Excise -
Letter Ruling 00-4: Throwback Sales under G.L. c. 63, s. 38(f)
Corporate Excise -
Letter Ruling 00-3: Computer Sales Inventory Items used for Demonstration
Sales and Use Tax -
Letter Ruling 00-2: Trade-in of Motor Vehicle
Sales and Use Tax -
Letter Ruling 00-1: Withholding on Nonperiodic Payments made under a Nonqualified Plan
Admin/Withholding