2001 Releases

TIR 01-21: Room Occupancy Excise Exemption for Employees of the United States

Sales and Use Tax
TIR 01-20: Taxation of the Internet: Extension of TIR 99-2

Sales and Use Tax
TIR 01-19: Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised)

Personal Income Tax
TIR 01-18: Personal Income Tax Rates

Personal Income Tax
TIR 01-17: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 01-16: Extensions Relating to the September 11, 2001 Terrorist Attacks

Tax Administration
TIR 01-15: Convention Center Financing Fee On Room Occupancy

Sales and Use Tax
TIR 01-14: Sales Tax on Merchandise Shipped Out-of-State: The Neiman Marcus Decision

Sales and Use Tax
TIR 01-13: Transition Rule for Utility Corporations Taxable Year

Corporate Excise
TIR 01-12: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits

Personal Income Tax
TIR 01-11: Effect of the Appellate Tax Board's Decision in Combustion Engineering, Inc. v. Commissioner

Corporate Excise
TIR 01-10: Application of Winthrop Printing, Inc. v. Commissioner

Sales and Use Tax
TIR 01-9: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 01-8: Limitations period for taxpayers failing to file tax returns

Tax Administration (revoked in part by TIR 02-13 (Aug. 12, 2002).)
TIR 01-7: Sales Tax Exemption: Purchases of Tangible Personal Property by Certain Contractors/Subcontractors Under G.L. c. 64H, § 6(tt)

Sales and Use Tax
TIR 01-6: Tattooing and Body Art; Sales and Use Taxation

Sales and Use Tax
TIR 01-5: Statute of Limitations for Abatement Applications

Tax Administration
TIR 01-4: Interest Rate on Overpayments and Underpayments

Tax Administration
TIR 01-3: Payment of Estimated Taxes by Participants in a Letter Ruling 99-17 TYPE Reorganization

Personal Income Tax
TIR 01-2: Effect of Recent Tax Law Changes on the Taxation of Real Estate Investment Trusts (REITs) Organized as Corporate Trusts

Personal Income Tax
TIR 01-1: Interest Rate on Overpayments and Underpayments

Tax Administration

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2001 Releases