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Massachusetts law about taxation

A compilation of laws, regulations, cases and web sources on taxation law in general. For specific tax topics, like estate tax, property tax, or small business taxes, see Related section, below.

Table of Contents

COVID-19

Massachusetts laws

MGL c.58-c.65C Taxation

  • c.58 General provisions relative to taxation 
  • c.58A Appellate tax board
  • c.59 Assessment of local taxes
  • c.60 Collection of local taxes
  • c.60A Excise tax on registered motor vehicles
  • c.60B Excise on boats, ships and vessels
  • c.61  Classification and taxation of forest lands and forest products
  • c.61A Assessment and taxation of agricultural and horticultural land
  • c.61B Classification and taxation of recreational land
  • c.62 Income tax
  • c.62B Withholding of taxes on wages and declaration of estimated income tax
  • c.62C Administrative provisions relative to state taxation
  • c.62D Set-off debt collection 
  • c.62E Wage reporting system
  • c.62F Limitation on the growth of state tax revenues
  • c.63 Taxation of corporations
  • c.63A Taxation of certain corporations, associations and organizations engaged in the sale of alcoholic beverages
  • c.63B Declaration of estimated taxes by corporations
  • c.64A Taxation of sales of gasoline
  • c.64C Cigarette excise
  • c.64D Excise on deeds, instruments and writings
  • c.64E Taxation of special fuels used in the propulsion of motor vehicles
  • c.64F Taxation of fuel and special fuels acquired outside and used with the commonwealth 
  • c.64G Room occupancy excise
  • c.64H Tax on retail sales of certain tangible personal property. See also, amended sections:
    • c.64H, § 1 Definitions
    • c.64H, § 6A Sales tax holiday. Requires the state to provide a sales tax holiday for one weekend in August every year, beginning in 2019.
    • c.64H, § 34 Remote retailers and marketplace facilitators
  • c.64I Tax on the storage, use or other consumption of certain tangible personal property. See also, amended sections:
  • c.64J Taxation on fuels used in the propulsion of aircraft
  • c.64K Controlled substance tax
  • c.64L Local option meals tax
  • c.64M Taxation of direct broadcast satellite service
  • c.64N Marijuana tax
  • c.65 Taxation of legacies and successions
  • c.65A Taxation of transfers of certain estates
  • c.65B Settlement of disputes respecting the domicile of decedents for death tax purposes
  • c.65C Massachusetts estate tax

Massachusetts regulations

830 CMR Department of Revenue

Selected case law

Citrix Systems, Inc. v. Commissioner of Revenue, 484 Mass. 87 (2020)
Fees charged for subscriptions to use online software products are subject to Massachusetts sales tax

South Dakota v. Wayfair, 138 S. Ct. 2080 (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

Web sources

Coronavirus tax relief and economic impact payments, Internal Revenue Service
Information on tax help for taxpayers, businesses, tax-exempt organizations and others – including health plans – affected by coronavirus (COVID-19).

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, 2021
A plain English tax guide for landlords which includes information on repairs, startup expenses, depreciation and more. Requires free library card for access

Every nonprofit's tax guide, Nolo, 2020
"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, 2021
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, 2021
Includes information on tax deductions, travel expenses, home office deductions, inventory and more. Requires Library Card for access

Tax notes federal tax law library
Includes the current Internal Revenue Code, the Internal Revenue Code of 1986, proposed, final and temporary regulations, rules for practicing before the IRS, Treasury decisions, IRS guidance and private rulings, court and legislative documents, and more.

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

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 29, 2021
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