Updated - May 25, 2012
CategoryDescriptionDate Added
CorpDD 12-2: Scope of Certain Permissible Activities and Use of a Security Corporation 5/25/12
AdminTIR 12-4: Interest Rate on Overpayments and Underpayments5/24/12
Sales/UseLetter Ruling 12-6: Sales/Use Tax on Publishing Software5/23/12
Sales/UseLetter Ruling 12-5: Massachusetts Sales/Use Tax on Business Offerings to Physician Practice Customers5/17/12
Sales/UseLetter Ruling 12-4: Massachusetts Sales/Use Tax on "Call Tracking Service" 
Income830 CMR 62.6.4 - Conservation Land Tax Credit4/2/12
Income/Corp/
Sales/Use/
Admin/Cig
TIR 11-6: Tax Changes Contained in the Fiscal Year 2012 Budget3/27/12
WithholdingWorking Draft 830 CMR 62B.2.2 - Pass-Through Entity Withholding3/20/12 
IncomeRevised Directive 12-1: G.L. c. 62, s. 6(a) Credit for Taxes Paid to Another Jurisdiction: Insurance Fund Payments Made Pursuant to Rhode Island Law3/15/12
Corp/IncomeLetter Ruling 12-3: Inapplicability of Brownfields Tax Credit Limitation to Insurance Premium Excise3/2/12
AdminTIR 12-3: Interest Rate on Overpayments and Underpayments3/2/12
Sales/UseLetter Ruling 12-2: Prepackaged Individual Salads Sold by a Supermarket2/15/12
Sales/UseLetter Ruling 12-1: Teleconferencing Services1/13/12
IncomeDirective 11-7 - Massachusetts Basis of Property Acquired from Decedents Who Died in 2012 or Who Die in 2011 or Thereafter1/13/12
IncomeTIR 12-2: Individual Mandate Penalties for Tax Year 20121/9/12
IncomeTIR 12-1: Massachusetts Tax Year 2012 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits1/5/12