Updated - January 30, 2015
CategoryDescriptionDate Added
IncomeTIR 15-1: Individual Mandate Penalties for Tax Year 20151/30/15
Sales/UseLetter Ruling 15-1: Sales/Use Tax on Sale and Installation of a Ski Lift1/23/15
Corp830 CMR 63.38.2 Apportionment of Income of Airlines1/5/15
Corp830 CMR 63.38.3 Apportionment of Income of Motor Carriers1/5/15
Corp830 CMR 63.38.4 Apportionment of Income of Courier and Package Delivery Services1/5/15
Corp830 CMR 63.39.1 Corporate Nexus1/5/15
Corp830 CMR 63.38.1 Apportionment of Income1/2/15
Corp/AdminTIR 14-16: 2014 Supplemental Budget: Technical Corrections to Research Credit; Electronic Notices12/23/14
IncomeTIR 14-15: Massachusetts Tax Year 2015 Exclusion Amounts for Employer-Provided Parking, Transit Pass and Commuter Highway Vehicle Benefits12/23/14
AdminTIR 14-14: Interest Rate On Overpayments And Underpayments12/18/14
Income/Corp/
Admin/Excise
/Misc
TIR 14-11: Tax Changes in the Fiscal Year 2015 Budget, Including Tax Administration Changes in G.L. c. 62C Applicable to Corporations Subject to Combined Reporting12/18/14
IncomeDirective 14-4: Massachusetts Income Tax and Corporate Excise Deductions Where Federal Law Allows a Credit in Lieu of Deduction12/16/14
Admin/Sales/Use/
Meals
Working Draft Directive 14-XX: Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems12/3/14
Admin830 CMR 62C.24A.1 Unified Audit Procedures for Pass-through Entities11/12/14
Admin830 CMR 62C.22.1 Exchange of Information with Other Taxing Authorities11/7/14
Admin830 CMR 62C.31A.1 Responsible Persons11/7/14
Admin830 CMR 62C.37.1 Settlement of Tax Liabilities11/7/14
Misc830 CMR 111M.2.1 Health Insurance Individual Mandate; Personal Income Tax Return Requirement11/7/14
Income/Corp/
Sales/Use
TIR 14-13: Tax Changes Contained in An Act Promoting Economic Growth Across the Commonwealth10/29/14
Sales/UseDirective 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff)10/20/14
IncomeTIR 14-12: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older10/20/14