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DOR Directives

Directives concern current Department policy, practice or interpretation, and provide details or supplementary information, clarify ambiguities, resolve inconsistencies or explain and elaborate on issues. A Directive states the official policy of the Department, has the status of precedent unless revoked or modified, and may be relied upon by taxpayers in situations where the facts, circumstances and issues presented are substantially similar to those in the Directive

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2023 Directives

Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard 

Sales and Use Tax

2021 Directives

Directive 21-1: Personal Income Tax Guidance for Employees who Telecommuted in 2020 due to the COVID-19 State of Emergency  

2020 Directives

Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income  
Directive 20-1: Acceptance of Electronic Signatures  

2019 Directives

Directive 19-1: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction to the Connecticut Pass-through Entity Tax  

2018 Directives

Directive 18-1: Taxation of Purchases and Room Rentals by Government Employees  

Sales and Use Tax/Room Occupancy

2017 Directives

Directive 17-3: Repayment of Refunded Amounts in Connection with a Federal Change that Reduces the Earned Income Credit 

Tax Administration

Directive 17-2: Revocation of Directive 17-1 In Anticipation of a Proposed Regulation  

Sales and Use Tax (DD 17-2 supersedes and revokes DD 17-1)

Directive 17-1: Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use Tax  

Sales and Use Tax

2016 Directives

Directive 16-1: Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems  

Tax Administration/Sales and Use Tax/Meals

2015 Directives

Directive 15-3: Determining Basis for Purposes of Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits – Impact of Depreciation and Expensing Deductions  

Corporate Excise/Personal Income Tax

Directive 15-2: Approval of Principal Reporting Corporation  

Corporate Excise/Personal Income Tax

Directive 15-1: Sales Tax Exemption for Medical Marijuana  

Sales and Use Tax

2010 - 2014 Directives

Working Draft Directive 13-XX: Criteria for Determining Whether a Transaction is a Taxable Sale of Pre-written Software or a Non-taxable Service  
Revised Directive 12-1: G.L. c. 62, s. 6(a) Credit for Taxes Paid to Another Jurisdiction: Insurance Fund Payments Made Pursuant to Rhode Island Law  
Directive 14-4: Massachusetts Income Tax and Corporate Excise Deductions Where Federal Law Allows a Credit in Lieu of Deduction  
Directive 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff)  
Directive 14-2: Application of Sales Tax to Cabinetmakers  
Directive 14-1: Document and Title Preparation Fees Charged by Motor Vehicle Dealers  
Directive 13-6: Combined Reports for Prior Tax Years for which Electronic Filing is Not Available  
Directive 13-5: Modification of Procedures for Financial Institutions Receiving DOR Notice of Tax or Child Support Levy  
Directive 13-4: Guidance with Respect to Brownfields Tax Credit Applications  
Directive 13-2: Right of Offset Against Funds Payable by the Commonwealth to Collect Delinquent Taxes  
Directive 13-1: Collection of Trustee Tax Pending Appeal  
Directive 12-7: Section 35A Penalty for Underpayment of Tax Required to be Shown on Return  
Directive 12-6: Application of Sales Tax to G.L. c. 90, s. 20E(i) Parking Violation Surcharge in Car Leasing/Rental Transactions  
Directive 12-5: Procedure for Inclusion in Annual List of Corporations for Property Tax and Other Purposes  
Directive 12-4: Application of Sales Tax to Sales and Redemption of Qualifying Promotional Vouchers  
Directive 12-3: Net Operating Loss Carryforward Transitional Rules for S Corporations and their Qualified S Corporation Subsidiaries  
Directive 12-2: Scope of Certain Permissible Activities and Use of a Security Corporation  
Directive 11-7: Massachusetts Basis of Property Acquired from Decedents Who Died in 2010 or Who Die in 2011 or Thereafter  
Directive 11-6: Application of the Deeds Excise to Transfers of Time-Share Interests  
Directive 11-5: Seven-Month Extension for Combined Reporting Filers  
Directive 11-4: Application of Sales/Use Tax to Charges of Professional Photographers  
Directive 11-3: Guidance with Respect to G.L. c. 62C, s. 35A Penalties  
Directive 11-2: Sales/Use Taxation of Cellular Telephones in Bundled Transactions (Invalidated)  
Directive 11-1: Limited Time Allowance for Withdrawal of Election Made in Connection with 2009 Combined Report  
Directive 10-7: Application of “Circuit Breaker Credit” to a Life Estate  
Directive 10-6: Exemption for Student Meals under G.L. c. 64H, s. 6(cc)  
Directive 10-5: Further Guidance Regarding the Application of the Combined Reporting Regulation, 830 CMR 63.32B.2  
Directive 10-4: Interest on G.L. c. 62C, ss. 35A-35E Penalties  
Directive 10-3: Vendor Recovery of Tax on NSF Checks  
Directive 10-2: Basis of Non-Corporate Shareholders in Shares of Corporate Trusts or Successors with Undistributed Earnings Previously Taxed to Corporate Trust under Repealed G.L. c. 62 s. 8  
Directive 10-1: Extensions of Time to File for Corporate Taxpayers Included in a Combined Group for the 2009 Taxable Year  

2005 - 2009 Directives

Directive 09-9: State Filing Requirements for Forms in the 1099 Series  
Directive 09-8: Requirements for Employers Filing Year-End Withholding Information  
Directive 09-7: Effects on Shareholders of a Federal Tax-Free F Reorganization of a Former Corporate Trust That Has Been Reclassified as a Corporation for Massachusetts Tax Purposes  
Directive 09-6: Declaration and Reporting of Tax-Free Earnings and Profits of Corporate Trusts  
Directive 09-5: Motor Vehicles Purchased with a CARS Rebate  
Directive 09-4: Effect that the Expiration of a Project's Certification has on the Economic Opportunity Area Credit  
Directive 09-3: Change of Filing Status  
Directive 09-2: Personal Income Tax Treatment of Employer-Provided Health Insurance Coverage for an Employee's Former Spouse  
Directive 09-1: Revised Information Reporting Requirements under the Financial Institution Match System, G.L. c. 62E  
Directive 08-9: Historic Rehabilitation Tax Credit Phased-In Projects  
Directive 08-8: Collection of Convention Center Surcharge on Resold Tour Tickets  
Directive 08-7: Gross Receipts-Based Taxes - Disallowance of Both the G.L. c. 62, s. 6(a) Credit and the G.L. c. 63, s. 30.4 Deduction for Taxes Paid to Another Jurisdiction  
Directive 08-6: Credit for Taxes Paid to Another Jurisdiction  
Directive 08-5: Taxation of Sale or Rental of Cable Television Boxes  
Directive 08-4: Deemed Sales of Assets of a Qualified Subchapter S Subsidiary Where QSUB Is Owned by Massachusetts Business Trust/Federal S Corporation  
Directive 08-3: The Massachusetts Income Tax Treatment of Contributions on behalf of Partners and Other Self-Employed Individuals under a 401(k) Plan  
Directive 08-2: Taxation of Non-resident Flight Crew Members  
Directive 08-1: Clarification of TIR 01-5 Statute of Limitations for Abatement Applications  
Directive 07-9: Add Back of IRC s. 197 Intangible Amortization Deductions  
Directive 07-8: Determination of Value of Corporate Tangible Property or Net Worth upon Disposition of Assets or Liquidation  
Directive 07-7: Exclusion of Leasehold Improvements Subject to Local Property Tax from Non-Income Measure of Corporate Excise  
Directive 07-6: Exemptions Under G.L. c. 64H, s. 6(r) and s. 6(s)  
Directive 07-4: Estimated Tax Payments Made by Trustees and Other Fiduciaries on Behalf of Nonresident Beneficiaries Subject to Tax Under G.L. c. 62, ss. 5A and 10(h)  
Directive 07-3: Notice to Corporate UBIT Filers  
Directive 07-2: Requirements for Employers Filing 2006 and Subsequent Year-end Withholding Information  
Directive 07-1: Questions Concerning the Film Credit; Qualifying Expenses, Transferee Liability and Withholding Procedures  
Directive 06-7: Complimentary and Discounted Hotel Rooms  
Directive 06-6: Written Guidelines for Requirement to Deposit Security  
Directive 06-5: Tax Treatment of Worker's Compensation Deductible Reimbursements  
Directive 06-4: Sales Tax Refunds: Rescission of Motor Vehicle Purchases  
Directive 06-3: Catering Businesses  
Directive 06-2: Supplement to TIR 05-20; Peterson Abatement Applications Involving Pass-through Entities  
Directive 06-1: Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy  
Directive 05-4: Performer Withholding Thresholds  
Directive 05-3: Nonresident Contractors  
Directive 05-2: Factoring of Lease Payment Streams  
Directive 05-1: Purchases of Deeds Excise Stamps  

2000 - 2004 Directives

Directive 04-6: Sales Tax Treatment of Restaurant Meals that are Resold by Restaurant Meal Delivery Companies  
Directive 04-5: Transportation Charges  
Directive 04-4: Reasonable Cause for Waiver of G. L. c. 21J, s. 12 Penalties  
Directive 04-3: Motor Vehicle Leases  
Directive 04-2: Tax Treatment of Distributions from a Massachusetts S Corporation that Previously was a Qualified Subchapter S Subsidiary Owned by a Corporate Trust  
Directive 04-1: Qualified Subchapter S Subsidiaries and Other Entities that Reorganize as a Result of St. 2003, c. 4, s. 18  
Directive 03-15: Responsible Person Implications for Tax Practitioners Who File and Pay Electronically  
Directive 03-14: Cigarette Manufacturer Coupon Programs  
Directive 03-13: Revised Instructions to Form 3F for RICs  
Directive 03-12: Taxation of Income Earned by Non-Residents After St. 2003, c. 4, s. 7  
Directive 03-11: Sales Tax on Motor Vehicles Purchased for Use in Transporting Persons Qualifying For Exemption under G.L. c. 64H, s. 6(u)  
Directive 03-10: Revised Instructions to 2002 Form 3F  
Directive 03-9: Further Limitation on "Vendor Credits" on Audit  
Directive 03-8: Massachusetts Sales and Use Tax Treatment of Certain Transactions Between Printers and Their Customers  
Directive 03-7: Taxation of Purchases and Room Rentals by Government Employees  
Directive 03-6: Responsible Person Liability for Sales and Use Taxes  
Directive 03-5: Confidentiality of Settlements  
Directive 03-4: Room Occupancy Excise and Sales Tax Exemption For Diplomatic Personnel  
Directive 03-3: Factors For Determining When Gambling is a Trade or Business  
Directive 03-2: Issues Arising from Decoupling the Massachusetts Estate Tax  
Directive 03-1: Limitation Period for Assessing the Deeds Excise  
Directive 02-17: No Further Recognition of "Vendor Credits" on Audit  
Directive 02-16: The meaning of "building materials and supplies" and "construction vehicles, equipment and machinery" in G.L. c. 64H, s. 6(f)  
Directive 02-15: Tax Reporting Obligations of Chapter 7 Trustees in Bankruptcy  
Directive 02-14: Tax Obligations of Persons Purchasing Cigarettes in Interstate Commerce for which the Massachusetts Cigarette Excise has not been Paid  
Directive 02-13: Change in Accounting Methods for Chapter 62 Taxpayers  
Directive 02-12: Tax treatment of REITs  
Directive 02-11: Corporate Excise Treatment of Construction Work in Progress  
Directive 02-10: Revised Instructions to 2001 Form 3F  
Directive 02-9: Optional Insurance Charges in Motor Vehicle Rentals  
Directive 02-8: TRAC Leases  
Directive 02-7: Definition of "Mailing House" for Purposes of G.L. c. 64H, s. 6(ff)  
Directive 02-6: Responsible Person Liability for Sales and Use Taxes  
Directive 02-5: Value of Depletable Property in the Property Factor  
Directive 02-4: Calculation of Trade-in Allowance on Purchase of a Motor Vehicle  
Directive 02-3: Sales of Motor Vehicles by Auctioneers  
Directive 02-2: Cigarette Manufacturer Promotional Programs  
Directive 02-1: Liability Under the Responsible Persons Statute, G.L. c. 62C, s. 31A  
Directive 01-10: Deduction of Charitable Contributions For Taxpayers Whose Charitable Contributions Exceed Federal Deduction Limits  
Directive 01-9: Offset of a Corporation's Recapture Tax against its Current Year Tax Credits  
Directive 01-8: Massachusetts Tax Classification of Certain Non-US Business Entities as Foreign Limited Liability Companies  
Directive 01-7: Revision of DD 00-5, Partner's Elective Contribution to an IRC s. 401(k) Plan  
Directive 01-6: The Title 5 Credit and State Mandated Sewer Connections  
Directive 01-5: "Acquisition Fees" in Motor Vehicle Leases  
Directive 01-4: Application of Directives 99-4 and 99-5 to Letter Ruling 99-17 Type Reorganizations  
Directive 01-3: Sales Tax Consequences of Computer Software "Load and Leave" Transactions  
Directive 01-2: Taxation of Out-Of-State Manufacturers and Fabricators Using Tangible Personal Property in Massachusetts  
Directive 01-1: Tax on "Loaner" Vehicles  
Directive 00-9: Corporate Trust Parents and Qualified S Corporation Subsidiaries  
Directive 00-7: Sales of Lifts installed in Motor Vehicles  
Directive 00-6: Sales Tax Treatment of Sales of Dietary Supplements and Edible Oils or Food Oils  
Directive 00-5: Partner's Elective Contribution to an IRC s. 401(k) Plan  
Directive 00-4: Manufacturing Corporation Status of LLCs, Partnerships, and Corporate Members and Partners  
Directive 00-3: Sales Tax Treatment of Rentals of Portable Toilets  
Directive 00-2: FCC Regulated Charges on Telephone Service  
Directive 00-1: Treatment of Computer Service Agreements  

1995 - 1999 Directives

Directive 99-13: Change in Record Retention Requirement for Electronic Return Originators (EROs)  
Directive 99-12: Filing Extension; Taxpayers with Long-Term Capital Gains  
Directive 99-11: Charges by Hotels for In-Room Movies  
Directive 99-10: Automobile Repainting  
Directive 99-9: Disallowance or "Add-back" of the Deduction for Certain State Taxes to Corporate Net Income  
Directive 99-8: Cranberry Growers - Sales and Use Taxes on Equipment Used in Production  
Directive 99-7: Deductibility of Simple Contributions by Self-Employed Taxpayers  
Directive 99-6: Mandatory Service Charges on Hotel Rooms  
Directive 99-5: 2-Percent S Corporation Shareholders Treatment of Fringe Benefits Health Insurance Premiums  
Directive 99-4: Deductibility of S Corporation Qualified Retirement Plan Contributions by Shareholder-Employees  
Directive 99-3: Sales and Use Tax Treatment of Protective Clothing  
Directive 99-2: Complimentary Rooms  
Directive 99-1: Net Worth Related Determinations After Perini  
Directive 98-5: Whether Shipping and Handling Charges are Excluded from the Sales Price for Sales and Use Tax Purposes  
Directive 98-4: Limitations on Interest and Penalty Charges Against Chapter 7 Trustees for Individuals Estates or Corporations in Bankruptcy  
Directive 98-3: The Eligibility of Certain Constructive Dividends for the Massachusetts Dividends Received Deduction  
Directive 98-2: The Use of Ownership Attribution Rules in Determining the Eligibility of Subpart F Income for the Massachusetts Dividends Received Deduction  
Directive 98-1: The Use of Ownership Attribution Rules in Determining the Eligibility of a Dividend for the Massachusetts Dividends Received Deduction  
Directive 97-4: Sales and Use Tax on Motor Vehicle Leases  
Directive 97-3: Primary and Secondary TIN Reporting Requirements for Financial Institutions Under the Bank Match System, G.L. c. 62E  
Directive 97-2: Levies on Property Maintained by Financial Institutions for Collection of Delinquent Taxes or Child Support  
Directive 97-1: Employer Requirements for Filing 1996 Year-end Withholding Information  
Directive 96-5: Inclusion or Exclusion of Transportation Charges from Sales Price for Sales and Use Tax Purposes  
Directive 96-4: Sales and Use Tax Treatment of Milk Crates, Bread Racks, and Similar Items  
Directive 96-2: Creation of Nexus Through the In-State Ownership and Use of Intangible Property  
Directive 96-1: Prepaid Telephone Calling Cards  
Directive 95-11: Exempt Sales of Machinery, Materials, Tools and Fuel to Corporations During Government Mandated Testing Phase of Operations  
Directive 95-10: Recapture Adjustment for LIFO Method C-Corporations Converting to S-Corporation Status  
Directive 95-9: Tax Treatment of Scholarships and Grants for Residents and Nonresidents of Massachusetts  
Directive 95-8: Sales of Alcoholic Beverages by Veterans' Organizations  
Directive 95-7: Foreign Corporations Using Massachusetts Roads to Transport Goods: What Constitutes Substantial Nexus?  
Directive 95-6: Individual Debtor Determination of Taxable Years  
Directive 95-5: Deeds Excise on Transfers of Beneficial Interests in Nominee Trusts  
Directive 95-4: Enforcement of the Deeds Excise  
Directive 95-2: Electronic Storage and Reproduction of Taxpayer Records  
Directive 95-1: The Massachusetts Unlimited Marital Deduction  

1989 - 1994 Directives

Directive 94-10: Information Reporting Requirements for Financial Institutions under the Bank Match System, G.L. c. 62E  
Directive 94-9: Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel  
Directive 94-8: Cigarette Licenses not Transferred to Resulting Corporation by Merger or Consolidation  
Directive 94-7: Erroneous Refunds  
Directive 94-6: Use Tax Exemption for Sales Upon Which Tax was Paid Under Laws of Another State  
Directive 94-5: No Temporary Cigarette Licenses Under Chapter 64C  
Directive 94-4: Trusts Created for a minor; Taxation of Income Accumulated for a Non-Resident; No Tax Status  
Directive 94-3: Sales Tax on Taxable Tangible Personal Property when combined with Tax Exempt Tangible Personal Property  
Directive 94-2: Promotional Telephones used by Carriers  
Directive 94-1: Reporting of Massachusetts Branch Bank Income for purposes of The Bank Excise  
Directive 93-9: Sales Price of Cellular Telephones sold in Bundled Transactions  
Directive 93-8: Taxable Sales of Copying Machines and Related Items  
Directive 93-7: Exempt Sales of Copying Machines and Related Items  
Directive 93-6: Definition of Massachusetts "Taxable Year"; Federal Consolidated Returns  
Directive 93-5: Massachusetts Information Reporting Requirements For Certain Financial Institutions under G.L. c. 62E  
Directive 93-4: Architects - Blueprints and Models  
Directive 93-3: Massachusetts Income Taxation and Withholding of Employer-Reimbursements for Moving Expenses  
Directive 93-2: Credit For Taxes Due To Other Jurisdictions  
Directive 93-1: Tier I and Tier II Railroad Retirement Benefits  
Directive 92-8: The Deleading Credit; Condominium Common Areas and Facilities  
Directive 92-7: Sales Tax on Membership Fees to Discount  
Directive 92-6: Charcoal, Firewood, Fireplace Logs, Propane and Other Fuels for Residential Use  
Directive 92-5: Massachusetts Information Reporting Requirements for Banks and Credit Unions Paying Interest or Other Income on Certain Accounts  
Directive 92-4: Prohibited Marketing and Sales Programs  
Directive 92-3: Massachusetts Sales and Use Tax Exemptions for certain Sales and Use of Gas, Steam, Electricity and Fuel  
Directive 92-2: Farm Machinery Used in Agricultural Production  
Directive 92-1: Gift Baskets - Sales Tax on Tangible Personal Property When Combined with Tax Exempt Food  
Directive 91-5: Application of Sales and Use Tax to Sales and Distribution of Prescription and Over-The-Counter Medicines  
Directive 91-4: Multiple State Withholding Requirements  
Directive 91-3: Obligation of Trade Show Vendors to Collect Sales and Use Tax  
Directive 91-2: Application of Deeds Excise to Transfers by certain Federally Sponsored Corporations  
Directive 91-1: Tax Exempt Organizations Engaging in Fundraising Activities  
Directive 89-21: Nonresident Employed on Fishing Vessel; Nonresident Seamen Employed in Foreign or Coastwise Trade, etc.; Withholding  
Directive 89-20: Resident Fishermen; Resident Seamen Employed in Foreign or Coastwise Trade, ect.; Withholding  
Directive 89-19: Boats; Casual and Isolated Sale  
Directive 89-18: Sales of Used Boats, Broker  
Directive 89-17: Statutory Merger  
Directive 89-16: Deeds Excise Bona Fide Gift  
Directive 89-15: Transfer of Real Property in Exchange for Life Maintenance  
Directive 89-14: Exchange of Property  
Directive 89-13: Partition of Jointly Held Property  
Directive 89-12: Transfer of Real Property to Secure a Debt  
Directive 89-11: Power of Attorney and Corporate Officers; Signing of Corporate Returns  
Directive 89-10: Out-of-State Vendor; Property Purchased for Resale; Recordkeeping Requirements  
Directive 89-9: Facsimile Signatures; Forms 2 & 2G  
Directive 89-8: Pre-Retirement Distribution from State Retirement Plan Rolled Over into IRA; Taxability Upon Distribution  
Directive 89-7: Investment Tax Credit; Recapture  
Directive 89-6: Late Pay Penalty  
Directive 89-5: Trustee in Bankruptcy; Debtor in Possession; Reorganization; Corporate Filing Requirements  
Directive 89-4: Grantor Trust with Non-Resident Grantor  
Directive 89-3: Filing Status; Divorced  
Directive 89-2: Filing Status; Legally Separated  
Directive 89-1: Employee Business Expenses  

1986 - 1988 Directives

Directive 88-23: Credits Priority of Use  
Directive 88-22: Motor Vehicle Purchased in the Commonwealth and Used Out of State  
Directive 88-21: Non-Resident Taxpayer; Massachusetts and U.S. Total Income; Differences for Tax Year 1988  
Directive 88-20: Sale of Principal Residence; Massachusetts Gross Income  
Directive 88-19: Loss on Sale of Tax-Exempt Bonds  
Directive 88-18: Computation of Excise; Lien or Encumbrance  
Directive 88-17: Estate Tax; Valuation of Real Property  
Directive 88-16: Trade-In Deduction for Boats and Cars Sales by Registered Vendors  
Directive 88-15: Unregistered Out-of-State Vendor; Local Agent or Representative  
Directive 88-14: Out-of-State Manufacturer; Local Agent or Representative  
Directive 88-13: Casual and Isolated Sales; Broker  
Directive 88-12: Consignment Sales; Sales at Auction  
Directive 88-11: Casual and Isolated Sales; Yard Sales Conducted by an Intermediary  
Directive 88-10: Film Purchased by a Photography Studio and Processed in Another's Industrial Plant  
Directive 88-9: Film Purchases; Material Consumed and used in Industrial Plant  
Directive 88-8: Nexus; Public Law 86-272, Solicitation; Company Cars  
Directive 88-7: Liquidation Sales; Trustee in Bankruptcy  
Directive 88-6: Liquidation Sales; Trustee in Bankruptcy; Auctioneer  
Directive 88-5: New Parts; Later Improvements; Machinery used in Manufacturing in an Industrial Plant  
Directive 88-4: New Parts; Safety Devices; Machinery Used in Manufacturing in an Industrial Plant  
Directive 88-3: Exemption for Diplomatic Personnel  
Directive 88-2: Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences for Tax Year 1987  
Directive 88-1: Complimentary Rooms  
Directive 87-8: Machinery Producing a Direct and Immediate Physical Change Upon Tangible Personal Property To Be Sold  
Directive 87-7: Pollution Control Equipment used in Manufacturing in an Industrial Plant  
Directive 87-6: Advertising Circular; Magazine Exemption  
Directive 87-5: Power of Attorney Disclosure of Tax Information  
Directive 87-4: Non-Residents from Other Countries; Effect of Tax Treaty  
Directive 87-3: Property Purchased for use in Massachusetts; Burden of Proof  
Directive 87-2: Motor Vehicles Purchased by Non-residents  
Directive 87-1: Motor Vehicles: Massachusetts Dealer; Massachusetts Purchaser  
Directive 86-40: Non-Resident Taxpayers Massachusetts And U.S. Total Income Differences For Tax Year 1986  
Directive 86-39: Excess Exemptions, Fiduciary Income  
Directive 86-38: Massachusetts Bank Interest Term And Time Deposits, $100,000 Limitation  
Directive 86-37: Security Corporations Denial Of Section 38b Treatment  
Directive 86-36: Security Corporations Election For Voluntary Withdrawal Of Classification  
Directive 86-35: Security Corporations Loans To Shareholders, Directors, Or Employees  
Directive 86-34: Security Corporations: Installment Notes  
Directive 86-33: Security Corporations: Classification; Returns  
Directive 86-32: Over-The-Counter Medicine Sold on a Doctor's Prescription  
Directive 86-31: Boats Purchased By Non-Residents  
Directive 86-30: Individual Liability For Use Tax Due Date of Return and Payment; Interest and Penalties  
Directive 86-29: Excess Part B Adjusted Gross Income Deductions Deduction For Alimony Paid  
Directive 86-28: Excess Part B Adjusted Gross Income Deductions Trade Or Business Deductions  
Directive 86-27: Excess Exemptions  
Directive 86-26: Rental Deduction (Non-Residents)  
Directive 86-25: State And Municipal Contributory Retirement Plans Pre-Retirement Distributions  
Directive 86-24: Lottery Winnings; Lottery Tickets  
Directive 86-23: Interest Expense Incurred To Purchase A Partnership Interest  
Directive 86-22: Investment Interest Incurred To Purchase Property Subject To A Net Lease  
Directive 86-21: Drop Shipments Retailer Not Engaged In Business In Commonwealth Massachusetts Consumer  
Directive 86-20: Mutual Funds Purchased Through A Bank  
Directive 86-19: Non-Resident Taxpayers Massachusetts and U.S. Total Income Differences For Tax Year 1986  
Directive 86-18: Homeowners Associations Non-Exempt Function Income And Deductible Expenses  
Directive 86-17: Rental Deduction (Single Filers Renting Jointly)  
Directive 86-16: Payments from State and Municipal Deferred Compensation Plans  
Directive 86-15: Photographs and Film Developing  
Directive 86-14: Employee Job-Seeking Expenses  
Directive 86-13: State and Municipal Contributory Retirement Plans Contributions and Distributions  
Directive 86-12: Military Income (Non-Resident)  
Directive 86-11: Military Personnel (Non-Resident: Income of Civilian Spouse)  
Directive 86-10: Military Income (Resident)  
Directive 86-9: Individual Retirement Accounts Contributions and Distributions  
Directive 86-8: Interest Expenses  
Directive 86-7: Homeowners Associations (Unincorporated)  
Directive 86-6: Homeowners Associations (Incorporated)  
Directive 86-5: Drop Shipments; Retailer Engaged In Business In Commonwealth; Massachusetts Consumer  
Directive 86-4: Job-Related Moving Expenses  
Directive 86-3: Interest Earned On Bank Repurchase Agreements  
Directive 86-2: Solar Equipment Component Parts  
Directive 86-1: Federal Excise Taxes Effect on Sales Price  

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