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  6. TIRs - By Year(s)
  7. (1990-1999) Releases

(1990-1999) Releases

  • TIR 99-23: The Effect of Recent Federal Tax Law Changes on Qualified Transportation Fringe Benefits and the Self-Employed Health Insurance Deduction

    Personal Income Tax

  • TIR 99-22: Effect of New York Times Sales

    Corporate Excise

  • TIR 99-21: Availability of G.L. c 64H, §§ 6(r) and (s) Exemptions Extended to Purchases by Agents by Agents of Exempt Users

    Sales and Use Tax

  • TIR 99-20: Title 5 Septic System Expenditures Credit -- Calculation of Subsidy Deduction

    Personal Income Tax

  • TIR 99-19: Tax Changes in the Fiscal Year 2000 Budget, Other Than the Capital Gains and the repeal of the "Pay to Play" Provisions

    Admin/Income

  • TIR 99-18: Legislative Repeal of So-Called "Pay to Play" Provisions

    Tax Administration

  • TIR 99-17: Capital Gains and Losses: Massachusetts Tax Law Changes Retroactive to 1996

    Personal Income Tax

  • TIR 99-16: Application of Associated Testing Laboratories, Inc. v. Commissioner

    Sales and Use Tax

  • TIR 99-15: Interest Rate On Overpayments and Underpayments

    Tax Administration

  • TIR 99-14: Expanded Definition of "Federal Change"

    Corp/Income

  • TIR 99-13: The Tax Credit Provisions of the Brownfields Act

    Corp/Income

  • TIR 99-12: Interest Rate On Overpayments and Underpayments

    Tax Administration

  • TIR 99-11: Repeal of So-Called "Pay to Play" Provisions

    Tax Administration

  • TIR 99-10: Filing Requirements for Qualified S Corporation Subsidiaries

    Corporate Excise

  • TIR 99-9: Tax Treatment of Purchases with U.S. Government Bankcards

    Sales and Use Tax

  • TIR 99-8: The Effect of Cargill, Inc., on the Investment Tax Credit Under G.L. c. 63, § 31A

    Corporate Excise

  • TIR 99-7: Interest Rate On Overpayments and Underpayments

    Tax Administration

  • TIR 99-6: Military Personnel Serving in Kosovo

    Personal Income Tax

  • TIR 99-5: The Title 5 Credit and Federally Mandated Sewer Connections

    Personal Income Tax

  • TIR 99-4: Agents of Exempt Entities

    Sales and Use Tax

  • TIR 99-3: Effective Date Clarification for Department Directive 99-1 (The Perini Directive)

    Corporate Excise

  • TIR 99-2: Taxation of the Internet, Electronic Commerce and Telecommunications Services: Recent Federal and Massachusetts Legislation

    Sales and Use Tax

  • TIR 99-1: Interest Rate On Overpayments and Underpayments

    Tax Administration

  • TIR 98-16: Sales and Use Tax Implications of Electric Utility Restructuring

    Sales and Use Tax

  • TIR 98-15: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")

    Personal Income Tax

  • TIR 98-14: Release of Estate Tax Lien on Real Estate for Dates of Death on or after January 1, 1997

    Estate Tax/Misc

  • TIR 98-13: Effect of decision in National Private Truck Council, Inc. v. Commissioner of Revenue on the scope of tax immunity of foreign corporations

    Corporate Excise

  • TIR 98-11: Taxation of Native American Business Activities

    Sales and Use Tax

  • TIR 98-10: Treatment of Transfers of Asphalt and Concrete Under "Asphalt Producing" Corporation v. Commissioner

    Sales and Use Tax

  • TIR 98-9: Trade-ins of Snow Vehicles and Recreation Vehicles

    Sales and Use Tax

  • TIR 98-8: Massachusetts 1998 Reducing Income Taxes Act ("the Act")

    Personal Income Tax

  • TIR 98-6: Massachusetts Corporate Excise Treatment of Offshore Investment Companies

    Corporate Excise

  • TIR 98-5: Certain Sales of Power Used in Manufacturing

    Sales and Use Tax

  • TIR 98-4: Interest Rate on Overpayments and Underpayments

    Tax Administration

  • TIR 98-3: Corporate Trusts and Single Sales Factor Apportionment Under M.G.L. c. 63, § 38(m)

    Corporate Excise

  • TIR 98-2: Massachusetts Personal Income Tax Treatment of Roth and Education IRAs

    Personal Income Tax

  • TIR 98-1: Room Occupancy Excise Exemption for Employees of the United States Military Traveling on Official United States Military Orders

    Misc/Room

  • TIR 97-14: Effect of Recent Federal Tax Law Changes on Taxation of Regulated Investment Companies (RICs), Real Estate Investment Trusts (REITs), and Real Estate Mortgage Investment Conduits (REMICs)

    Corp/Income

  • TIR 97-13: Personal Income Tax College Tuition Deduction

    Personal Income Tax

  • TIR 97-12: Personal Income Tax Credit for Failed Cesspool or Septic System Title 5 Expenditures

    Personal Income Tax

  • TIR 97-10: Temporary Sales Tax Moratorium on Internet Access and Related Telecommunications Services

    Sales and Use Tax

  • TIR 97-8: Massachusetts Income Tax Treatment of Limited Liability Companies and Other Unincorporated Business Entities After Federal Adoption of "Check-The-Box" Rules

    Personal Income Tax

  • TIR 97-7: Savings Incentive Match Plan for Employees - "SIMPLE" Account

    Personal Income Tax

  • TIR 97-6: Effect of Recent Federal Tax Law Changes on the Taxation of S Corporations and Their Shareholders

    Tax Administration

  • TIR 97-4: Corporate Excise; Harbor Maintenance Tax Credit

    Corporate Excise

  • TIR 97-3: Capital Gains and Losses Reporting for 1996: Forms Clarification and Errata

    Personal Income Tax

  • TIR 97-2: Massachusetts Tax Treatment of Certain Pension Income

    Personal Income Tax

  • TIR 97-1: Excise on Cigars and Smoking Tobacco Under G.L. c. 64C, § 7B

    Cig/Misc

  • TIR 96-9: Temporary Certificates of Exemption for Sales and Use Tax

    Sales and Use Tax (Revoking LR 82-101)

  • TIR 96-8: Sales Nexus; Revocation of Technical Information Release 88-13

    Sales and Use Tax

  • TIR 96-5: Sales Tax Exemption for Direct Mail Promotional Advertising

    Sales and Use Tax

  • TIR 96-4: Sales Tax Exemption; Meals in Assisted Living Residences

    Sales and Use Tax

  • TIR 96-2: Limitations Period for Taxpayers Which Fail to File Tax Returns

    Admin/Sales/Use

  • TIR 95-9: Income Taxation of Contributory Public Employee Pensions of Other States

    Personal Income Tax

  • TIR 95-8: Reproduction of Department of Revenue Forms

    Tax Administration

  • TIR 95-7: Change in the Definition of "Resident" for Massachusetts Income Tax Purposes

    Personal Income Tax

  • TIR 95-6: Statutory Changes in Taxation of Financial Institutions: Estimated Payments for the 1995 Tax Year

    Corporate Excise

  • TIR 95-2: Massachusetts Income Tax Reporting of Employer Reimbursement for Moving Expenses Incurred After December 31, 1993

    Personal Income Tax

  • TIR 94-9: Voluntary Dissolution of Corporations: DOR Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after Repeal of Voluntary Dissolutions Regulation 830 CMR 62C.32.1

    Tax Administration

  • TIR 94-7: William I. Koch v. Commissioner of Revenue

    Tax Administration

  • TIR 94-6: Meals Tax Exemption for Continuing Care Facilities

    Sales and Use Tax

  • TIR 94-5: Interest Rate on Overpayments and Underpayments

    Tax Administration

  • TIR 94-4: Withdrawals from Deposit Transaction Funds by Bottlers and Distributors

    Tax Administration

  • TIR 94-3: Electronic Funds Transfer Program

    Tax Administration

  • TIR 94-2: Use of Direct Payment Certificates

    Sales and Use Tax

  • TIR 93-11: Change in Deadline for Filing Abatement Application

    Tax Administration

  • TIR 93-9: Amnesty Program Limited to Nonresident Nonfilers; Foreign Corporation Nonfilers and Persons Owing Use Tax

    Personal Income Tax

  • TIR 93-8: Effect of IRC § 1103 Repeal on Definition of Bank Holding Company Set Forth in G.L. c. 63, § 38B(b)

    Corporate Excise

  • TIR 93-7: Interest Rate on Overpayments and Underpayments

    Tax Administration

  • TIR 93-6: Employees of Interstate Motor and Rail Carriers

    Personal Income Tax

  • TIR 93-5: Interest Rate on Overpayments and Underpayments

    Tax Administration

  • TIR 93-4: Automatic Extension of Time to File Personal Income Tax Returns

    Personal Income Tax

  • TIR 93-3: Massachusetts Income Tax Withholding on Eligible Rollover Distributions from I.R.C. § Qualified Plans and § 403(b) Annuities

    Personal Income Tax

  • TIR 93-1: Interest Deduction on Massachusetts Estate Tax Liabilities

    Personal Income Tax

  • TIR 92-6: Statutory Changes in Calculation of Interest and Penalties

    Tax Administration

  • TIR 92-5: Effect of Allied-Signal on Apportionment Under G.L. c. 63, § 38

    Corporate Excise

  • TIR 92-4: Voluntary Dissolution of Corporations: Department of Revenue Guidelines for Obtaining Certificates of Good Standing for Dissolution Purposes after St. 1991, c. 529

    Tax Administration

  • TIR 92-3: Military Retirement Benefits Remain Subject to Income Tax

    Personal Income Tax

  • TIR 92-2: Claiming the Bad Debt Reimbursement

    Sales and Use Tax

  • TIR 92-1: Sales Price of Motor Vehicles

    Sales and Use Tax

  • TIR 91-9: Ordering of the Corporate Excise Deductions for Net Operating Loss and Dividends Received

    Corporate Excise

  • TIR 91-8: Claiming the Research Credit for Taxable Years Beginning During 1990 and Ending During 1991

    Corporate Excise

  • TIR 91-7: Use Tax Exemption for Sales Upon Which Tax Was Paid Under Laws of Another State

    Sales and Use Tax

  • TIR 91-6: Reproduction of Department of Revenue Forms

    Tax Administration

  • TIR 91-5: Effect of Repeal of Sales Tax on Services

    Sales and Use Tax

  • TIR 91-4: DOR Interpretation of St. 1988, c. 202, § 31

    Corporate Excise

  • TIR 91-3: Massachusetts Income Tax Filing Extensions for Military Personnel in the Persian Gulf Area

    Personal Income Tax

  • TIR 91-2: Calculation of Interest and Penalties Under Molesworth Decision

    Tax Administration

  • TIR 91-1: Resale of Telecommunication Services

    Sales and Use Tax

  • TIR 90-9: Massachusetts Sales and Use Taxation of Purchases of Production-Related Tangible Personal Property by Broadcasters and Newspaper Publishers

    Sales and Use Tax

  • TIR 90-8: Taxation of Sales and Use of Telecommunication Services

    Sales and Use Tax

  • TIR 90-7: Taxation of Sales and Use of Gas, Steam, Electricity, and Heating Fuel

    Personal Income Tax

  • TIR 90-6: Lead Paint Removal Credit

    Personal Income Tax

  • TIR 90-5: Massachusetts Treatment of Charitable Contributions in Domicile Cases

    Personal Income Tax

  • TIR 90-4: Income Tax Effect of Changes in the Internal Revenue Code Regarding Employer-Provided Educational Assistance & Legal Services, Student Dependents, Child Care Expenses, Long-Term Contracts

    Personal Income Tax

  • TIR 90-3: Deduction of Reimbursed Employee Business Expenses for 1989 Taxable Years

    Personal Income Tax

  • TIR 90-2: Massachusetts Income Tax Treatment of Part C Income Under St. 1989, c. 287, §§ 18, 19

    Personal Income Tax

  • TIR 90-1: Re-Qualified S Corporations: Calculation of Massachusetts Accumulated Adjustments Accounts and Massachusetts Earnings and Profits; Consequences of Actual Distributions

    Corporate Excise

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