Updated - August 28, 2015
CategoryDescriptionDate Added
Income/
Withholding
Working Draft TIR 15-XX: Income Tax, Withholding and Reporting Rules for Certain Wagering Income8/28/15
Corp/IncomeDirective 15-2: Approval of Principal Reporting Corporation8/28/15
IncomeTIR 15-6: Historic Rehabilitation Tax Credit-Transferring Awards, Multi-Phased Projects, and Recapture8/28/15
Sales/UseTIR 15-7: The 2015 Massachusetts Sales Tax Holiday Weekend8/6/15
SalesDirective 15-1: Sales Tax Exemption for Medical Marijuana6/19/15
Corp/IncomeWorking Draft Directive 15-XX: Determining Basis for Purposes of Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits – Impact of Depreciation and Expensing Deductions3/20/15
AdminTIR 15-3: Interest Rate on Overpayments and Underpayments3/20/15
Income/CorpTIR 15-4: New Certification Requirements Applicable to State Contracts and Taxpayers Claiming Certain Credits3/20/15
AdminTIR 15-2: Limited Amnesty Program for Taxpayers with Certain Tax Liabilities3/16/15
NoticeNotice - Update to 2014 Personal Income Tax Instructions2/13/15
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