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TIR 05-24: Lottery Assignment Withholding
Misc/Withholding -
TIR 05-23: Changes in the Income Tax Personal Exemption Amounts Effective January 1, 2006
Personal Income Tax -
TIR 05-22: Modified Electronic Filing Requirements
Tax Administration -
TIR 05-21: Interest Rate On Overpayments And Underpayments
Tax Administration -
TIR 05-20: Lower Capital Gains Tax Rates for All of Tax Year 2002; New Capital Gains Tax Rate Beginning on January 1, 2003
Personal Income Tax -
TIR 05-19: Extensions Relating to Storms and Flooding, October 2005
Tax Administration -
TIR 05-18: Tax Changes Contained in "An Act Relative to Heating Energy Assistance and Tax Relief"
Corp/Income -
TIR 05-17: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older (as revised by St. 2005, c. 136)
Personal Income Tax -
TIR 05-16: The Effect of the Adoption of the Updated Internal Revenue Code on the Massachusetts Personal Income Tax ("Code Update")
Personal Income Tax -
TIR 05-15: Transfers of Prewritten Computer Software
Sales and Use Tax -
TIR 05-14: Vehicle Rental Surcharge in Revere
Misc/Sales/Use -
TIR 05-13: Peterson v. Commissioner of Revenue; Tax Year 2002 Capital Gains Tax Rate
Personal Income Tax (TIR 05-13 is modified and superseded in part by TIR 05-20) -
TIR 05-12: Extensions Relating to Hurricane Katrina, 2005
Tax Administration -
TIR 05-11: Effect of New Employee Classification Requirements under G.L. c. 149, § 148B on Withholding of Tax on Wages under G.L. c. 62B
Misc/Withholding -
TIR 05-10: Interest Rate on Overpayments and Underpayments
Tax Administration -
TIR 05-9: The 2005 Massachusetts Sales Tax Holiday Weekend
Sales and Use Tax -
TIR 05-8: Taxation of Internet Access, Electronic Commerce and Telecommunications Services: Recent Federal Legislation
Sales and Use Tax -
TIR 05-7: Interest Rate On Overpayments And Underpayments
Tax Administration -
TIR 05-6: Application of Bloomingdale's, Inc. ATB Decision to Open Tax Periods Prior to August 9, 2004
Sales and Use Tax -
TIR 05-5: An Act to Decouple from Federal Production Activity Deduction
Corp/Income -
TIR 05-4: RCN- BecoCom, LLC v. Commissioner of Revenue; Property Tax; Telephone Company Central Valuation; Entity Classification
Misc/Property Tax -
TIR 05-3: Interest Rate On Overpayments And Underpayments
Tax Administration -
TIR 05-2: Massachusetts Exclusion Amounts for Qualified Transportation Fringe Benefits
Personal Income Tax -
TIR 05-1: Convention Center Financing Surcharges
Sales and Use Tax
