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Letter Ruling 09-8: "Liquor Store as Caterer"
Sales and Use Tax -
Letter Ruling 09-7: Sales Tax on Medical Devices and Delivery Components
Sales and Use Tax -
Letter Ruling 09-6: Sales Tax Treatment of Bone Growth Stimulators
Sales and Use Tax -
Letter Ruling 09-5: Residency
Income Tax -
Letter Ruling 09-4: Refund of Sales Tax on Returned Merchandise
Sales and Use Tax -
Letter Ruling 09-3: Impact of Check-the-Box Legislation on Manufacturing Corporation Classification
Corporate Excise -
Letter Ruling 09-2: Sale of Wireless Communication Device in Bundled Transaction
Sales and Use Tax -
Letter Ruling 09-1: Massachusetts Sales/Use Tax Exemption for Mixed Housing & Commercial Community Project
Sales and Use Tax -
Letter Ruling 08-14: Machinery and Equipment Used in Quarry Operations
Sales and Use Tax -
Letter Ruling 08-13: Senior Living Community Project
Sales and Use Tax -
Letter Ruling 08-12: Exemption for Drugs on Prescription
Sales and Use Tax -
Letter Ruling 08-11: Taxpayer Domiciled in New York, Resident in Massachusetts
Admin/Income -
Letter Ruling 08-10: Room Occupancy; Federally Sponsored Corporation
Corp/Room Excise -
Letter Ruling 08-9: Business Trust/Hospital Construction Project
Sales and Use Tax -
Letter Ruling 08-8: Taxation of Corporate Jet Employees
Personal Income Tax -
Letter Ruling 08-7: Taxation of Qualified Settlement Fund
Corporate Excise -
Letter Ruling 08-6: Use of personal digital devices or Interest browsers for submitting patient prescriptions
Sales and Use Tax -
Letter Ruling 08-5: Sales of Reports of Individualized Information - G.L. c. 64H, s. 1, "sales" and "selling"
Sales and Use Tax -
Letter Ruling 08-4: Application of Sales Tax to Sales of Beverages by Health Club Facilities
Sales and Use Tax -
Letter Ruling 08-3: Exemption from Sales Tax for Medicine
Sales and Use Tax -
Letter Ruling 08-2: Separate Entity Status and Federal Classification for Each Series of an LLC
Corp/Income -
Letter Ruling 08-1: Foreign LLC treated as a disregarded entity for Massachusetts Tax Purposes
Corp/Income -
Letter Ruling 07-2: Security Corporation Classification
Corporate Excise -
Letter Ruling 07-1: Qualification as a Manufacturing Corporation under G.L. c. 63, s. 38(l)
Corporate Excise -
Letter Ruling 06-6: Manufacturing Corporation Classification
Corporate Excise -
Letter Ruling 06-5: Supplement to LR 05-2: Water Desalination Plant
Sales and Use Tax -
Letter Ruling 06-4: Sales Tax Exemption Chapter 64H, Section 6(tt)
Sales and Use Tax -
Letter Ruling 06-3: Application of the Sales and Use Tax to the Construction and Installation of Storage Sheds
Sales and Use Tax -
Letter Ruling 06-2: MHRTC & IRC 501(c)(3) Organizations
Corp/Income -
Letter Ruling 06-1: Film Incentive
Corporate Excise -
Letter Ruling 05-8: Corporate Nexus/Offshore Company Trading Commodities through Independent Contractor
Corporate Excise -
Letter Ruling 05-7: Sales and Use Tax Nexus
LR 05-7 has been revoked -
Letter Ruling 05-6: Internet Intermediary
Misc/Room Occupancy Excise -
Letter Ruling 05-5: Qualification as a Manufacturing Corporation
Corporate Excise -
Letter Ruling 05-4: Sales/Use Tax Liability of Commercial Real Estate Manager
Sales and Use Tax -
Letter Ruling 05-3: Declining Balance Co-ownership Program
Deeds Excise/Misc -
Letter Ruling 05-2: Water Desalination Plant
Corporate Excise -
Letter Ruling 05-1: Sales Tax on Wound Closure Device
Sales and Use Tax