Massachusetts law about taxation

Massachusetts laws

July 15, 2020 due date for state and federal taxes

St.2020, c.53 §§ 11-12 Changes due date for taxes to July 15, 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

5% State income tax effective January 1, 2020

• 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, 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

Internal Revenue Service (IRS)

• Notice 2020-18: Relief for taxpayers affected by ongoing coronavirus disease 2019 pandemic  
• Forms

Mass. Department of Revenue (DOR)

•    Tax forms and instructions

Web sources

Baker-Polito Administration files legislation to address challenges faced by municipalities, school districts during COVID-19 outbreak, Office of Governor Charlie Baker and Lt. Governor Karyn Polito, 2020
This legislation provides flexible solutions for local officials across the Commonwealth. A portion of this bill would enable cities and towns to waive late-payment penalties for 4^th quarter tax bills which are due May 1. It would also allow municipalities to change their tax bill due date and extend the deadline for property tax exemptions and deferrals from April 1 to June 1, 2020

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, 2020
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

• For individuals
• Insurance carriers
• For employers
• Health care reports

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 Day now July 15: Treasury, IRS extend filing deadline and federal tax payments regardless of amount owed, Internal Revenue Service, 2020
In response to the COVID-19 pandemic, the due date for Federal income payments has been postponed from April 15th to July 15th 2020. Affected Taxpayers do not have to file Forms 4868 or 7004. There is no limitation on the amount of the payment that may be postponed, and deferment of payment will not result in penalties or interest, regardless of the amount owed. 

Tax deductions for professionals, Nolo, 2020
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..."

Last updated:	April 16, 2020