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2012 Rulings

  • Letter Ruling 12-13: Massachusetts Sales/Use Tax on Internet-Based Marketing and Customer Communications Solutions

    Sales and Use Tax

  • Letter Ruling 12-12: Application of MA Sales Tax to Construction Progress Photographs

    Sales and Use Tax

  • Letter Ruling 12-11: Data Back-up and Restoration

    Sales and Use Tax

  • Letter Ruling 12-10: Screen-Sharing Software and the Massachusetts Sales/Use Tax

    Sales and Use Tax

  • Letter Ruling 12-9: Corporate Excise Filing Requirements of an HMO

    Corporate Excise

  • Letter Ruling 12-8: Cloud Computing

    Sales and Use Tax

  • Letter Ruling 12-7: Sales Tax on Material/Machinery used in Wind Turbine Project

    Sales and Use Tax

  • Letter Ruling 12-6: Sales/Use Tax on Publishing Software

    Sales and Use Tax

  • Letter Ruling 12-5: Massachusetts Sales/Use Tax on Business Offerings to Physician Practice Customers

    Sales and Use Tax

  • Letter Ruling 12-4: Massachusetts Sales/Use Tax on"Call Tracking Service"

    Sales and Use Tax

  • Letter Ruling 12-3: Inapplicability of Brownfields Tax Limitation to Insurance Premium Excise

    Corp/Income

  • Letter Ruling 12-2: Prepackaged Individual Salads Sold by a Supermarket

    Sales and Use Tax

  • Letter Ruling 12-1: Teleconferencing Services

    Sales and Use Tax

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