Updated - May 2, 2013
CategoryDescriptionDate Added
WithholdingProposed 830 CMR 62B.2.2 - Pass-Through Entity Withholding5/2/13
NoticeNotice of Public Hearing, June 4, 20135/2/13
Trustee/Sales/Meals/Rooms/WithholdingWorking Draft Directive 13-XX: Collection of Trustee Tax Pending Appeal4/23/13
AdminTIR 13-7: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by the Boston Marathon Explosions4/18/13
Sales/UseLetter Ruling 13-2: On-line Marketing and Communications Solutions 4/12/13
CorpTIR 13-6: Calculation and Recapture of Certain Tax Incentives from Decertified Life Sciences Companies4/9/13
AdminWorking Draft Directive 13-XX: Guidance with Respect to Brownfields Tax Credit Applications4/5/13
IncomeWorking Draft 830 CMR 62.17A.2 - Massachusetts Taxation of S Corporations and Their Shareholders3/28/13
Sales/UseLetter Ruling 13-4: Massachusetts Sales/Use Tax on Freight Insurance Charges3/28/13
Sales/UseLetter Ruling 13-3: Sales Tax Treatment of Mobile Medical Laser Eye Equipment and Technicians Services3/18/13
AdminTIR 13-5: Interest Rate on Overpayments and Underpayments3/8/13
Income/Admin/
Withholding
TIR 13-4: Withholding on Wagering Winnings2/28/13
Corp/IncomeTIR 13-3: One-Time Limited Extension of Time to File Application for Manufacturing Classification for Certain S Corporations with One or More QSubs2/7/13
Sales/UseWorking Draft Directive 13-XX: Criteria for Determining Whether a Transaction is a Taxable Sale of Pre-written Software or a Non-taxable Service2/7/13
CorpLetter Ruling 13-1: Permissibility of Charitable Contribution by a Security Corporation2/6/13
IncomeTIR 13-2: Massachusetts Tax Year 2013 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits1/31/13
IncomeTIR 13-1: Individual Mandate Penalties for Tax Year 20131/16/13