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

Massachusetts laws

5% State income tax effective January 1, 2020

MGL c.58-c.65C Taxation. See also the following sections that have been recently added or amended:

  • c.59 Assessment of local taxes
  • c.62C, § 16 Filing of returns by taxpayers subject to chapters 64A and 64C, 64E to 64J, 64L to 64M and 138
  • c.62C, § 21 Remote retailers and marketplace facilitators
  • c.64C Cigarette excise
  • c.64G Room occupancy excise
  • 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, § 1 Definitions
  • c.64I, § 4 Collection of tax; status of tax; sales of motor vehicles
  • c.64I, § 9 Registration required, including remote retailers
  • c.64N Marijuana tax
  • 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, __ 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.

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, 2018
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, 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, 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..."



Within Massachusetts only

Within Massachusetts only


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Last updated: February 20, 2020