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
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
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."
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:||February 26, 2019|