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2011 Rulings

  • Letter Ruling 11-8: Qualification as a Manufacturing Corporation under G.L. c. 63, s. 38(l)

    Corporate Excise

  • Letter Ruling 11-7: Sales Tax on Photovoltaic Solar Energy System

    Sales and Use Tax
  • Letter Ruling 11-6: Security Corporation, Purchase of Tax Credits

    Corporate Excise
  • Letter Ruling 11-5: Sales/Use Tax on Pharmaceutical Compounds used in Clinical Trials

    Sales and Use Tax
  • Letter Ruling 11-4: MA Sales/Use Tax: Online Services for Prospective Employees

    Sales and Use Tax
  • Letter Ruling 11-3: Authentication Services/Digital Certificates

    Sales and Use Tax
  • Letter Ruling 11-2: MA Sales/Use Tax; Sales of On-line Services

    Sales and Use Tax
  • Letter Ruling 11-1: Sales Tax; Installed Utility Poles

    Sales and Use Tax

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