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Massachusetts law about taxation

A compilation of laws, regulations, cases and web sources on taxation law.

Table of Contents

Massachusetts laws

MGL c.58-c.65C Taxation

Massachusetts regulations

830 CMR Department of Revenue

Selected case law

South Dakota v. Wayfair, __ US __ (2018)
A state can require an out-of-state seller with no physical presence in the state to collect sales taxes on goods the seller ships to consumers in the state.

Agencies and forms

Internal Revenue Service (IRS)

Mass. Department of Revenue (DOR)

Web sources

Donating a Car to Charity, Mass. Attorney General
Provides "tips to consider when deciding whether to donate your car to charity."

DOR Directive 89-3: Divorce judgment nisi and filing status, Mass. Dept. of Revenue
"Since the material (and tax) status of a divorced or divorcing individual depends on the nature of the judgment of divorce in effect at the close of the tax year, if the judgment nisi is in effect at that time, the taxpayer is married and must file either jointly or as married filing separately. If the judgment nisi has then become absolute, the taxpayer's filing status is 'single'."

Every Landlord's Tax Deduction Guide, Nolo, 2017
A plain English tax guide for landlords which includes information on repairs, startup expenses, depreciation and more. Requires Library Card for access

Every Nonprofit's Tax Guide, Nolo, 2017 
"Turn to this book whenever you have a question about IRS rules or nonprofit compliance issues." Requires Library Card for access

Personal Income Tax, Mass. Dept. of Revenue.

A Guide to Sales Tax on Meals, Mass. Dept. of Revenue
It describes the tax, what types of transactions are taxable, and what a vendor must do to comply with the law

Health Care Reform Information, Mass. Dept. of Revenue
Includes information on the tax implications of health care reform, with forms and more, for individuals, employers and insurance carriers

Legal Library, Mass. Dept. of Revenue
Includes TIRs, Directives, Revenue Rulings, Regulations and more

Report of the Supreme Judicial Court's Ad Hoc Committee on Bosch Litigation, 2014.
The committee recommends that "No longer would [the SJC] hear and decide every Bosch case in Massachusetts. The cases instead would be allocated between the Supreme Judicial Court and the Probate and Family Court, based on the nature of the issues involved. Under the proposed approach, the Supreme Judicial Court would concentrate on those cases that involve novel or unsettled issues of Massachusetts law or are otherwise of significance beyond the parties and the specific facts of the case."

Stand Up to the IRS, Nolo, 2017
Includes information on winning your audit, going to court, small business, penalties, interest and more. Requires Library Card for access.

Surviving an IRS Tax Audit, Nolo, 2012
How audits work, types of audits, audit appeals, going to court and more. Requires Library Card for access

Tax Deductions for Professionals, Nolo, 2018
Includes information on tax deductions, travel expenses, home office deductions, inventory and more. Requires Library Card for access

Tax rates, Mass. Dept. of Revenue
"provides a graph of the different tax rates and brackets in Massachusetts."

Understanding Our Tax System: A Primer for Active Citizens, Kurt Wise and Noah Berger, 2010
"With the help of this guide, readers can achieve a solid understanding of how the Massachusetts tax system works..."

Contact

Phone

Within Massachusetts only

Within Massachusetts only

Online

Reference librarians online Chat with a law librarian 
Reference librarians via email masslawlib@gmail.com

Address

Administrative office (no law library at this location)
2 Center Plaza
9th Floor
Boston, MA 02108
Last updated: July 3, 2018

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