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DOR Letter Rulings

A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. An LR is issued to an individual taxpayer with respect to a particular set of facts and represents the position of the Department on those facts only. It may not be relied upon by other taxpayers.

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2024 Letter Rulings

Letter Ruling 24-2: Taxability of Continuous Glucose Monitors Designed for Use in Conjunction with Automated Insulin Delivery Systems  

Sales and Use Tax

Letter Ruling 24-1: Taxability of Genetic Testing and Analysis Services  

Sales and Use Tax

2022 Letter Ruling

Letter Ruling 22-1: Taxability of Continuous Glucose Monitors  

Sales and Use Tax

2020 Letter Rulings

Letter Ruling 20-2: Applicability of the Room Occupancy Excise to Complimentary Rooms Provided by a Gaming Establishment  

Room Occupancy

Letter Ruling 20-1: Sales at Cash Registers Located in the Restaurant Areas of a Supermarket  

Sales and Use Tax

2018 Letter Rulings

Letter Ruling 18-3: Energy Storage System used at Photovoltaic Electricity Generation Facility  

Sales and Use Tax

Letter Ruling 18-2: Corporate Excise Treatment of Motor Vehicle Inventory  

Corporate Excise

Letter Ruling 18-1: Impact of Federal 338(h)(10) Election on Certain Corporate Excise Credits  

Corporate Excise

2017 Letter Rulings

Letter Ruling 17-3: Net Worth Calculation Where Subsidiaries Owned Indirectly Through a Pass-Through Entity 

Corporate Excise

Letter Ruling 17-2: Taxability of an Extended Warranty Contract when purchased with a SmartPhone 

Sales and Use

Letter Ruling 17-1: Taxability of Charges Involving a Mobile Point of Sale Device Containing Pre-Loaded Software 

Sales and Use Tax

2016 Letter Rulings

Letter Ruling 16-3: Taxability of optional service contracts when purchased with taxable computer hardware 

Sales and Use Tax

Letter Ruling 16-2: Sales of Pollution Control Equipment for use in the operation of an Electricity Generation and Distribution Plant 

Sales and Use Tax

Letter Ruling 16-1: Application of the Massachusetts Sales Tax to Sales Associated with Employee Rewards Programs 

Sales and Use Tax

2015 Letter Rulings

Letter Ruling 15-1: Sales/Use Tax on Sale and Installation of a Ski Lift 

Sales and Use Tax

2010 - 2014 Letter Rulings

Letter Ruling 14-4: On-Line Compliance and Ethics Training  
Letter Ruling 14-3: Application of Massachusetts sales tax to portable medical device under G.L. c. 64H, s. 6(l)  
Letter Ruling 14-2: Qualification as Mutual Fund Services Corporation under G.L. c. 63, s. 38(m)  
Letter Ruling 14-1: Sales/Use Tax on Subscription to On-line Merchandise Database  
Letter Ruling 13-7: Combined Reporting - Corporations Under Common Ownership  
Letter Ruling 13-6: Taxability of the Lease/Sale of Computers by Public Schools  
Letter Ruling 13-5: Massachusetts Sales/Use Tax on Internet-Based Trade-Shows and Interactive Events  
Letter Ruling 13-4: Massachusetts Sales/Use Tax on Freight Insurance Charges  
Letter Ruling 13-3: Sales Tax Treatment of Mobile Medical Laser Eye Equipment and Technicians' Services  
Letter Ruling 13-2: On-line Marketing and Communications Solutions  
Letter Ruling 13-1: Permissibility of Charitable Contribution by a Security Corporation  
Letter Ruling 12-13: Massachusetts Sales/Use Tax on Internet-Based Marketing and Customer Communications Solutions  
Letter Ruling 12-12: Application of MA Sales Tax to Construction Progress Photographs  
Letter Ruling 12-11: Data Back-up and Restoration  
Letter Ruling 12-10: Screen-Sharing Software and the Massachusetts Sales/Use Tax  
Letter Ruling 12-9: Corporate Excise Filing Requirements of an HMO  
Letter Ruling 12-8: Cloud Computing  
Letter Ruling 12-7: Sales Tax on Material/Machinery used in Wind Turbine Project  
Letter Ruling 12-6: Sales/Use Tax on Publishing Software  
Letter Ruling 12-5: Massachusetts Sales/Use Tax on Business Offerings to Physician Practice Customers  
Letter Ruling 12-4: Massachusetts Sales/Use Tax on "Call Tracking Service"  
Letter Ruling 12-3: Inapplicability of Brownfields Tax Limitation to Insurance Premium Excise  
Letter Ruling 12-2: Prepackaged Individual Salads Sold by a Supermarket  
Letter Ruling 12-1: Teleconferencing Services  
Letter Ruling 11-8: Qualification as a Manufacturing Corporation under G.L. c. 63, s. 38(l)  
Letter Ruling 11-7: Sales Tax on Photovoltaic Solar Energy System  
Letter Ruling 11-6: Security Corporation, Purchase of Tax Credits  
Letter Ruling 11-5: Sales/Use Tax on Pharmaceutical Compounds used in Clinical Trials  
Letter Ruling 11-4: MA Sales/Use Tax: Online Services for Prospective Employees  
Letter Ruling 11-3: Authentication Services/Digital Certificates  
Letter Ruling 11-2: MA Sales/Use Tax; Sales of On-line Services  
Letter Ruling 11-1: Sales Tax; Installed Utility Poles  
Letter Ruling 10-6: Application of 830 CMR 63.32B.2(8)(f), Limitation on Use of Pre-combination NOL  
Letter Ruling 10-5: Applicability of Brownfields Tax Credit to Solid Waste Facility  
Letter Ruling 10-4: Sales Tax Exemption for Anaerobic Digestion Systems  
Letter Ruling 10-3: Sales Tax on Machinery Used to Construct a Wind Turbine  
Letter Ruling 10-2: Application of the Container Exemption  
Letter Ruling 10-1: Litigation Support Services  

2005 - 2009 Letter Rulings

Letter Ruling 09-8: "Liquor Store as Caterer" 
Letter Ruling 09-7: Sales Tax on Medical Devices and Delivery Components 
Letter Ruling 09-6: Sales Tax Treatment of Bone Growth Stimulators 
Letter Ruling 09-5: Residency 
Letter Ruling 09-4: Refund of Sales Tax on Returned Merchandise 
Letter Ruling 09-3: Impact of Check-the-Box Legislation on Manufacturing Corporation Classification 
Letter Ruling 09-2: Sale of Wireless Communication Device in Bundled Transaction 
Letter Ruling 09-1: Massachusetts Sales/Use Tax Exemption for Mixed Housing & Commercial Community Project 
Letter Ruling 08-14: Machinery and Equipment Used in Quarry Operations 
Letter Ruling 08-13: Senior Living Community Project 
Letter Ruling 08-12: Exemption for Drugs on Prescription 
Letter Ruling 08-11: Taxpayer Domiciled in New York, Resident in Massachusetts 
Letter Ruling 08-10: Room Occupancy; Federally Sponsored Corporation 
Letter Ruling 08-9: Business Trust/Hospital Construction Project 
Letter Ruling 08-8: Taxation of Corporate Jet Employees 
Letter Ruling 08-7: Taxation of Qualified Settlement Fund 
Letter Ruling 08-6: Use of personal digital devices or Interest browsers for submitting patient prescriptions 
Letter Ruling 08-5: Sales of Reports of Individualized Information - G.L. c. 64H, s. 1, "sales" and "selling" 
Letter Ruling 08-4: Application of Sales Tax to Sales of Beverages by Health Club Facilities 
Letter Ruling 08-3: Exemption from Sales Tax for Medicine 
Letter Ruling 08-2: Separate Entity Status and Federal Classification for Each Series of an LLC 
Letter Ruling 08-1: Foreign LLC treated as a disregarded entity for Massachusetts Tax Purposes 
Letter Ruling 07-2: Security Corporation Classification 
Letter Ruling 07-1: Qualification as a Manufacturing Corporation under G.L. c. 63, s. 38(l) 
Letter Ruling 06-6: Manufacturing Corporation Classification 
Letter Ruling 06-5: Supplement to LR 05-2: Water Desalination Plant 
Letter Ruling 06-4: Sales Tax Exemption Chapter 64H, Section 6(tt) 
Letter Ruling 06-3: Application of the Sales and Use Tax to the Construction and Installation of Storage Sheds 
Letter Ruling 06-2: MHRTC & IRC 501(c)(3) Organizations 
Letter Ruling 06-1: Film Incentive 
Letter Ruling 05-8: Corporate Nexus/Offshore Company Trading Commodities through Independent Contractor 
Letter Ruling 05-7: Sales and Use Tax Nexus 
Letter Ruling 05-6: Internet Intermediary 
Letter Ruling 05-5: Qualification as a Manufacturing Corporation 
Letter Ruling 05-4: Sales/Use Tax Liability of Commercial Real Estate Manager 
Letter Ruling 05-3: Declining Balance Co-ownership Program 
Letter Ruling 05-2: Water Desalination Plant 
Letter Ruling 05-1: Sales Tax on Wound Closure Device 

2000 - 2004 Letter Rulings

Letter Ruling 04-2: Massachusetts Income Tax Treatment of Nuclear Decommissioning Funds 
Letter Ruling 04-1: Sales Tax Consequences of Multi-Product Discount Program 
Letter Ruling 03-11: Sales Tax Consequences of Document Processing Services 
Letter Ruling 03-10: Sales Tax Consequences of Two Part Printing Process 
Letter Ruling 03-9: Machinery Exempt from Local Taxation included in the Non-Income Measure of Corporate Excise 
Letter Ruling 03-8: Sales Tax Consequences of Certain Merchandise Exchanges 
Letter Ruling 03-7: Sales Tax on Lease Settlements 
Letter Ruling 03-6: Personal Tax Treatment of Certain Advanced Refunding Bonds 
Letter Ruling 03-5: Composite Returns, QSUB Trust Beneficiaries 
Letter Ruling 03-4: Classification of Massachusetts Common Law Trust 
Letter Ruling 03-3: Group of Related Partnerships/Composite Filing 
Letter Ruling 03-2: Financial Services for Offshore Investment Funds 
Letter Ruling 03-1: Granting Permission to File a Composite Return 
Letter Ruling 02-12: Qualification as Foreign Research and Development Corporation 
Letter Ruling 02-11: Rotisserie Chicken Sold by Restaurant 
Letter Ruling 02-10: Sales Use Tax to Deferred Like-Kind Exchange 
Letter Ruling 02-9: Taxation and Withholding of MA Lottery 
Letter Ruling 02-8: Application of Use Tax to Club Membership Fee 
Letter Ruling 02-7: LR 02-7: Reorganization with a QSUB and a Parent LLP 
Letter Ruling 02-6: Application of Sales Tax to Kidney Dialysis 
Letter Ruling 02-5: Rooms Occupied by Employees of Corporations Exempt from Taxes Under Federal Law 
Letter Ruling 02-4: Virtual Queuing Device 
Letter Ruling 02-3: Tax Consequences to Shareholders in F Reorganization with Partnership as Parent Entity 
Letter Ruling 02-2: "GM Card" Rebate Program 
Letter Ruling 02-1: Taxation of the Transfer of a Decedent's MA Property 
Letter Ruling 01-15: Electricity Exemption for Two Taxpayers at a Single Billed Meter 
Letter Ruling 01-14: Equipment Manufactured "To be Sold" 
Letter Ruling 01-13: Nonprofit Constructing of Affordable Housing 
Letter Ruling 01-12: Engaged in Business; Filing of Massachusetts Business Trust with Sec. of State 
Letter Ruling 01-11: Sale of Transportable Dry Storage Systems 
Letter Ruling 01-10: Composite Return for Family Partnership with Trust Partners 
Letter Ruling 01-9: Financial Institution Excise; Corporate Trusts and QSUBs 
Letter Ruling 01-8: Sales Tax Consequences of Aircraft Lease/Financing 
Letter Ruling 01-7: Requests for Separate Classification as a Partnership and Security Corporation 
Letter Ruling 01-6: Sales Tax Treatment of Certain Clean Room Equipment 
Letter Ruling 01-5: Sales of Video Productions 
Letter Ruling 01-4: Provision of Administrative Services By Massachusetts Service Provider to Offshore Investment Companies 
Letter Ruling 01-3: Application of Sales/Use Tax to Proficiency Testing Materials 
Letter Ruling 01-2: Sales and Use Tax Treatment of Magnetic Resonance Imaging Equipment and Services 
Letter Ruling 01-1: Reorganization with a QSUB and a General Partnership Parent 
Letter Ruling 00-17: Two-Tier RICs; Deduction for U.S. Obligation Interest 
Letter Ruling 00-16: Foreign Electric Company is a "Utility Corporation" 
Letter Ruling 00-15: The Meaning of "Reasonable Transportation Charges" 
Letter Ruling 00-14: Database Service - Sales and Use Tax Issues 
Letter Ruling 00-13: Application of Sales Tax to Research and Report Services 
Letter Ruling 00-12: Flow Through of Exempt Interest in a Two-Tiered RIC Structure 
Letter Ruling 00-11: Massachusetts Tax Treatment of a Netherlands BV 
Letter Ruling 00-10: Sales Tax Treatment of Property Used Inconsistently with Resale or Exempt Use Certificate 
Letter Ruling 00-9: Tax Consequences of Converting a Subsidiary Manufacturing Corporation into a Limited Liability Company 
Letter Ruling 00-8: Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws 
Letter Ruling 00-7: Sales Tax Treatment of Transactions that Relate to Communications Towers 
Letter Ruling 00-6: Pest Elimination System 
Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. 
Letter Ruling 00-4: Throwback Sales under G.L. c. 63, s. 38(f) 
Letter Ruling 00-3: Computer Sales Inventory Items used for Demonstration 
Letter Ruling 00-2: Trade-in of Motor Vehicle 
Letter Ruling 00-1: Withholding on Nonperiodic Payments made under a Nonqualified Plan 

1995 - 1999 Letter Rulings

Letter Ruling 99-17: MA Tax Treatment of a Corporate Trust, Its Qualified Subchapter S Subsidiary, and a Non-Massachusetts Single-Member Limited Liability Company Whose Only Member is the Corp Trust  
Letter Ruling 99-16: Metered Electricity Used in Manufacturing  
Letter Ruling 99-15: Radioactive Seed Implant Procedure  
Letter Ruling 99-14: Manufacturing Exemption; Wood Waste Reclamation Facility  
Letter Ruling 99-13: Partnership: Classification and Flow-Through of Attributes  
Letter Ruling 99-12: Tax Treatment of Digitized Architectural Models  
Letter Ruling 99-11: Transcripts sold by Court Reporters  
Letter Ruling 99-10: Sales Tax Record Keeping for Special Athletic Event  
Letter Ruling 99-9: Sale Lease-Back Agreement  
Letter Ruling 99-8: Sales Tax on Banana Ripening Agent and Generator Loans  
Letter Ruling 99-7: Application of Economic Opportunity Area Credit under St. 1998, c. 286  
Letter Ruling 99-6: Convention Center Financing Surcharges; Sales Price  
Letter Ruling 99-5: Nexus Based on the Presence of Leaseholds in Massachusetts  
Letter Ruling 99-4: Lottery; Nexus  
Letter Ruling 99-3: Casual and Isolated Sale of Corporate Assets  
Letter Ruling 99-2: Database Access Charges  
Letter Ruling 99-1: Electronic Retailers  
Letter Ruling 98-20: Use Tax on Antique Purchased Out-of-State  
Letter Ruling 98-19: Eligibility of an Electing Small Busness Trust for Inclusion in an S Corporation Composite Return  
Letter Ruling 98-18: Sales Taxability of Surgically Implanted Orthopedic Devices  
Letter Ruling 98-17: Photofinishing Equipment - Manufacturing Exemption  
Letter Ruling 98-16: Application of G.L. c. 63, s. 38(m) to Subsidiary of a Financial Institution  
Letter Ruling 98-15: Small Business Exemption: Electricity Purchases by Management Company  
Letter Ruling 98-14: Use Tax on Artwork  
Letter Ruling 98-13: Composite Return Filing  
Letter Ruling 98-12: Application of G.L. c. 64H, s. 6(i) Exemption Where Lessee is Engaged in Manufacturing  
Letter Ruling 98-11: Specially-marked Trash Bags for Use in Municipal Disposal Program  
Letter Ruling 98-10: Out-of-State Deliveries  
Letter Ruling 98-9: Sales of Therapeutic Seating System  
Letter Ruling 98-8: Sales Taxability of Orthopedic Braces for Shoes  
Letter Ruling 98-7: Admission to Sports Events  
Letter Ruling 98-6: Sales of Substance for Treatment of Osteoarthritis  
Letter Ruling 98-5: Sales Tax on Medical Device  
Letter Ruling 98-4: Treatment of an ESOP's Distribution of Cash Derived from Dividends  
Letter Ruling 98-3: Sales of Alternating Pressure Pad Units and Hospital Beds  
Letter Ruling 98-2: Applicability of the Sales Tax Exemption under G.L. c. 64H, s. 6(f)  
Letter Ruling 98-1: 80 Percent or More Ownership of a Non-Massachusetts Business Entity by an S Corporation  
Letter Ruling 97-3: Card Scanning  
Letter Ruling 97-2: Hub and Spoke Investment Structure  
Letter Ruling 97-1: Charter Boats  
Letter Ruling 96-7: Classification of a Foreign Corporation as a Financial Institution under G.L. c. 63, s. 1  
Letter Ruling 96-6: Is a Sale Leaseback Financing Transaction Subject to Massachusetts Sales and Use Tax  
Letter Ruling 96-5: Charges for Gas/Pipeline Transportation  
Letter Ruling 96-4: Automobile Re-painting  
Letter Ruling 96-3: Applicability of the Sales Tax to Flax Seed Oil  
Letter Ruling 96-2: Sales of Malt Beverages by Restaurant Brewery  
Letter Ruling 96-1: Nexus Determination  
Letter Ruling 95-13: Liquidation of Corporate Trust into Corporate Parent  
Letter Ruling 95-12: Rental of Rooms in a Former Seasonal Motel Converted to Condominiums  
Letter Ruling 95-11: Stair Assist Power Bar  
Letter Ruling 95-10:Taxation of Gain from Sale of Winning Massachusetts Lottery Ticket  
Letter Ruling 95-9: Returnable Gas Containers  
Letter Ruling 95-8: Foreign Limited Liability Partnership  
Letter Ruling 95-7: Tax Classification of Joint Trading Account Established by a Group of Mutual Funds  
Letter Ruling 95-6: MA Tax Consequences of Liquidation of a MA Corporate Trust  
Letter Ruling 95-5: Sales and Use Tax Treatment of G.L. c. 121A Urban Redevelopment Corporations  
Letter Ruling 95-4: Massachusetts NOL Carryover Survives a Statutory Merger that Qualifies as an 'F' Reorganization  
Letter Ruling 95-3: Application of the Deeds Excise to a Lease Financing Transaction  
Letter Ruling 95-2: Sale of Crossword Puzzle Magazines under G.L. c. 64H  
Letter Ruling 95-1: Sale of Electricity for Warehouse Refrigeration  

1990 - 1994 Letter Rulings

Letter Ruling 94-9: Sales Tax Exemption for a Product that Enhances Pesticides and Fertilizers  
Letter Ruling 94-8: Credit for District of Columbia Unincorporated Franchise Tax  
Letter Ruling 94-7: Tax on Sale of an Urban Redevelopment Project  
Letter Ruling 94-6: Sales Tax on Sales of Custom Closets  
Letter Ruling 94-5: Sales Tax on Various Sales of Floor Coverings  
Letter Ruling 94-4: Veterans' Organization Sale of Alcoholic Beverages  
Letter Ruling 94-3: Conversion from Mutual to Stock Savings Bank  
Letter Ruling 94-2: Security Corporation Sale of a Control Subsidiary  
Letter Ruling 94-1: Sales Tax on Electricity Charges Designated as Additional Rent to Commercial Shopping Mall Tenants  
Letter Ruling 93-17: Application of Room Occupancy Excise to Rooms Provided by an Educational Institution  
Letter Ruling 93-16: Payment of Sales and Use Taxes by Contractor and Subcontractors on Purchases of Tangible Personal Property used as Part of a Government Project  
Letter Ruling 93-15: Security Corporation Classification; Products Liability Policy  
Letter Ruling 93-14: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership  
Letter Ruling 93-13: Sales Tax Treatment of Sports Program Publications Under G.L. c. 64H, s. 6(m)  
Letter Ruling 93-12: Classification of a Mutual Fund Structure Known as a "Hub and Spoke"  
Letter Ruling 93-11: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership  
Letter Ruling 93-10: Sales Tax Treatment of Building Materials and Supplies Used in the Construction of a Memorial by a Veterans Group  
Letter Ruling 93-9: Security Corporation Classification; Investment in Limited Partnerships  
Letter Ruling 93-8: Security Corporation Classification; Mortgage-backed Securities  
Letter Ruling 93-7: Investment Activities of a Security Corporation: Short-term Security Placements and the Purchase of Security Futures  
Letter Ruling 93-6: Massachusetts Tax Treatment of a Qualified REIT Subsidiary  
Letter Ruling 93-5: Sales Tax Treatment of a Liquid Nutrition Drink  
Letter Ruling 93-4: Application of Residential Exemption for Electricity to Common Areas and Unoccupied Apartments in Residential Apartment Complexes  
Letter Ruling 93-3: Application of Deeds Excise to Transfers by Government Agency  
Letter Ruling 93-2: Upgrades of Canned Computer Software  
Letter Ruling 93-1: Taxation of U.S. Judges' Retirement Benefits  
Letter Ruling 92-6: Application of Deeds Excise to Transfers by Government Agency  
Letter Ruling 92-5: Application of Sales Tax Exemption, G.L. c. 64H, s. 6(l), to Sales of Shopping Cart Walkers  
Letter Ruling 92-4: Massachusetts Income Tax Treatment of Interest on Cash Balances in Investment Accounts  
Letter Ruling 92-3: Sales of Miscellaneous Tangible Personal Property by the Commonwealth  
Letter Ruling 92-2: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally-Chartered Out-of-State Savings Bank  
Letter Ruling 92-1: Distributions of Interest Derived From Federal Obligations by Regulated Investment Company Organized as a Corporation  
Letter Ruling 91-10: Security Corporation Holding Shares of Mutual Funds Managed By Its Affiliates  
Letter Ruling 91-9: Nexus; Apportionment; Shipment or Delivery of Tangible Property  
Letter Ruling 91-8: Security Corporation Classification; Acquisition of Bonds of Affiliated Corporation  
Letter Ruling 91-7: Exemption for Electricity Used in Public Works Project  
Letter Ruling 91-6: Nexus; Foreign Corporation Maintaining Accounts with Financial Institutions in Massachusetts  
Letter Ruling 91-5: Sales of Resource Directories Under G.L. 64H, s. 6(m)  
Letter Ruling 91-4: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally Chartered Out-of-State Credit Union  
Letter Ruling 91-3: Security Corporation Holding Beneficial Interests of a Business Trust  
Letter Ruling 91-2: Classification of a Delaware Business Trust as a Foreign Corporation for Massachusetts Tax Purposes, and Nexus  
Letter Ruling 91-1: Filing Requirements of an Insurance Company that Redomesticates to Massachusetts During the Taxable Year  
Letter Ruling 90-5: Manufacturing Classification of Cogeneration Plant  
Letter Ruling 90-4: Sales Taxation of Wigs  
Letter Ruling 90-3: Sales Tax Exemption - Magazine  
Letter Ruling 90-2: Sales Tax on Television Commercial Encoding and Monitoring Activities  
Letter Ruling 90-1: Deeds Excise Applied to Limited Equity Residential Cooperatives  

1985 - 1989 Letter Rulings

Letter Ruling 89-13: Taxidermy  
Letter Ruling 89-12: Garment Alterations  
Letter Ruling 89-11: Deliveries To Out-of-State Purchasers  
Letter Ruling 89-10: Limited Partnership Interest  
Letter Ruling 89-9: Authority Certificates of Participation, 1988 Series  
Letter Ruling 89-8: Mutual Holding Companies  
Letter Ruling 89-7: Chemicals Used In Photoprocessing  
Letter Ruling 89-6: IRC s. 501 Corporation May Not Be Manufacturing or R&D Corporation  
Letter Ruling 89-5: Liquidation of RIC Organized as a Corporate Trust  
Letter Ruling 89-4: Bank Excise Requires Same Method of Accounting for Massachusetts as Federal  
Letter Ruling 89-3: Sale of Videotaped Animation and Purchase of Production Equipment  
Letter Ruling 89-2: Security Corporations and Installment Obligations  
Letter Ruling 89-1: Military Retirement Benefits  
Letter Ruling 88-14: Computer Software Sales  
Letter Ruling 88-13: Bank Holding Company Qualifying for Security Corporation Status  
Letter Ruling 88-12: Adoption Expenses Qualifying for Exemption Under G.L. c. 62, s. 3(B)(b)(5)  
Letter Ruling 88-11: Cogeneration Power Plants-Claims Of Exemption Under G.L. c. 64H, s. 6 (r) and (s)  
Letter Ruling 88-10: Taxation of Beneficiary of Qualified Subchapter S Trust on Dividends From S Corporation  
Letter Ruling 88-9: Leasing of Dock Space  
Letter Ruling 88-8: Custom Cabinets  
Letter Ruling 88-7: Nexus and Company Cars  
Letter Ruling 88-6: Status of REMIC Under G.L. c. 62, s. 8  
Letter Ruling 88-5: Sale Building Materials and Supplies Under G.L. c. 64H, s. 6 (e) and (f)  
Letter Ruling 88-4: Blood Diagnostic Products  
Letter Ruling 88-3: Sales Promotion Package  
Letter Ruling 88-2: Limited Partnership, Composite Return  
Letter Ruling 88-1: Filing Requirements on Merger of a Domestic Corporation Into a Foreign Corporation  
Letter Ruling 87-19: Corporate Trust Qualifying as Regulated Investment Company  
Letter Ruling 87-18: Basis of Property Acquired From Decedent  
Letter Ruling 87-17: Decedent's interest in marital trust on which inheritance taxes on future interests have been paid  
Letter Ruling 87-16: Sale of Building Materials and Supplies in a Turnkey Project for a Local Housing Authority  
Letter Ruling 87-15: Merger of State and Out-of-State bank; Taxable Year Reporting Requirements  
Letter Ruling 87-14: Corporate Trust Qualifying as Regulated Investment Company - Capital Gains Dividends Paid To Shareholders  
Letter Ruling 87-13: Individualized Patient Medication Schedules  
Letter Ruling 87-12: Data Processing Services  
Letter Ruling 87-11: Stock Savings bank; Conversion to Wholly-Owned Subsidiary of Bank Holding Company  
Letter Ruling 87-10: Partnership, Credit to Partners for Taxes Paid Another Jurisdiction  
Letter Ruling 87-9: Corporate Trust Alternative Apportionment  
Letter Ruling 87-8: Treatment of Pension Plan; Contributions and Benefits, where Governmental Employer "Picked Up" Contributions under Code s. 414(h)(2)  
Letter Ruling 87-7: Modular Homes  
Letter Ruling 87-6: Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities  
Letter Ruling 87-5: Distributions from Share Insurance Fund; Estimated Tax; Changes in Accounting Methods; Cooperative Banks  
Letter Ruling 87-4: Reporting Requirements for IRA Custodians and Trustees  
Letter Ruling 87-3: Sales of Real Estate held By Corporate Trust  
Letter Ruling 87-2: Used Mobile Homes  
Letter Ruling 87-1: Real Estate Mortgage Investment Conduit (REMIC)  
Letter Ruling 86-10: Nexus and Public Law 86-272: Solicitation of Sales Non-Resident Salesperson; Automobile Leased by Corporation  
Letter Ruling 86-9: Sale-Leaseback of Equipment  
Letter Ruling 86-8: Embroidery  
Letter Ruling 86-7: Lodge With Dormitories and Private Rooms  
Letter Ruling 86-6: Trust Income where Grantor is Owner  
Letter Ruling 86-5: Rooms Rented to the Department of Public Welfare  
Letter Ruling 86-4: Construction Equipment; Direct Payment Permit  
Letter Ruling 86-3: Photograph Retouching  
Letter Ruling 86-2: Allocation of Charges for Room, Meals and Recreational Facilities  
Letter Ruling 86-1: Security Corporation: Annuities Used to Fund Deterred Compensation Obligations  
Letter Ruling 85-70: Property Purchased for Use Outside MA  
Letter Ruling 85-69: Repair and remodeling of Fur Garments  
Letter Ruling 85-68: Wireless Alarm Systems  
Letter Ruling 85-67: Propane Gas sold to Roofers and Welders  
Letter Ruling 85-66: Medicine and Medical Devices over the Counter Drugs  
Letter Ruling 85-65: Medical History Identification Cards  
Letter Ruling 85-64: Bees and Beekeeping  
Letter Ruling 85-63: Reorganization from Corporation to Corporate Trust  
Letter Ruling 85-62: IRA Capital Loss Deduction  
Letter Ruling 85-61: Computer Access Charges  
Letter Ruling 85-60: Drop Shipments, Sales to State and Federally Chartered Credit Unions  
Letter Ruling 85-59: Medicine and Medical Devices Infusion Pumps  
Letter Ruling 85-58: Newsletters, Advertising Space  
Letter Ruling 85-57: Medicine and Medical Devices  
Letter Ruling 85-56: Freight Charges  
Letter Ruling 85-55: Prefabricated Buildings; Sales to Federal Government Or Commonwealth; Sales for Resale  
Letter Ruling 85-54: Comic Books  
Letter Ruling 85-53: Vessels and Supplies Sold for Commercial Clam Digging Use  
Letter Ruling 85-52: Severance Pay Related Employment Outside Massachusetts  
Letter Ruling 85-51: Food Preparation Equipment Purchased by Restaurant  
Letter Ruling 85-50: Dividends from Corporation Holding MA Muni Bonds  
Letter Ruling 85-49: Employee Educational Assistance  
Letter Ruling 85-48: Requirement to Make Estimated Tax Payments; Exceptions  
Letter Ruling 85-47: Withholding Requirements for Dependent Care Assistance, Sick Pay and Distributions from Qualified Plans  
Letter Ruling 85-46: Motor Vehicles Rented by Government Employees  
Letter Ruling 85-45: Waste Treatment Chemicals  
Letter Ruling 85-44: Dietary Supplements: Brewer's Yeast  
Letter Ruling 85-43: Industrial Equipment and Motor Vehicles Sold by Out-of-State Vendor  
Letter Ruling 85-42: Modular Buildings  
Letter Ruling 85-41: Telecommunications Equipment  
Letter Ruling 85-40: Photoprocessing Equipment; Industrial Plant, Defined; Vendor Registration  
Letter Ruling 85-39: Property Purchased for Use in the Commonwealth; Portable Crushing Plant  
Letter Ruling 85-38: Alimony and Child Support, Distinguished  
Letter Ruling 85-37: Motor Vehicles, Defined: Drill Riggers; Casual and Isolated Sales  
Letter Ruling 85-36: Life Insurance Company Excise: Capital Resource Company Act  
Letter Ruling 85-35: Drop Shipments  
Letter Ruling 85-34: Sales to 501(c)(3) Organizations  
Letter Ruling 85-33: Medicine and Medical Devices: Patient Lifts  
Letter Ruling 85-32: Forfeited Deposits  
Letter Ruling 85-31: Reports Consisting of Personal or Individual Information  
Letter Ruling 85-30: Installment Sale: Income Reported in the Year of Sale, Losses on Default  
Letter Ruling 85-29: Rental Deduction for Married Couples  
Letter Ruling 85-28: U.S. Foreign Service Contributory Annuity  
Letter Ruling 85-27: Lease and Installment Sale, Distinguished  
Letter Ruling 85-26: Holding Period for Long-Term Capital Gain  
Letter Ruling 85-25: Water Softeners  
Letter Ruling 85-24: Tanning Booths; Franchise Agreements  
Letter Ruling 85-23: Security Corporation: Venture Capital Business; Apportionment  
Letter Ruling 85-22: Trustee in Bankruptcy: Escrow Accounts  
Letter Ruling 85-21: Medicine and Medical Devices: Nocturnal Enuresis Unit  
Letter Ruling 85-20: Meals Sold to Government Agencies and 501(c)(3) Organizations  
Letter Ruling 85-19: Auto Repairs  
Letter Ruling 85-18: Rustproofing  
Letter Ruling 85-17: Food Products, Defined: Dietary Aids  
Letter Ruling 85-16: Welding Supplies  
Letter Ruling 85-15: Non-Resident Performing Artists and Theater Companies  
Letter Ruling 85-14: Tax Sheltered Annuity; Salary Reduction Agreement  
Letter Ruling 85-13: Sales Tax Treatment of Commercial Artwork  
Letter Ruling 85-12: New York State Contributory Pension; Earned Income and Unemployment Compensation, Distinguished  
Letter Ruling 85-11: Telecommunications Equipment  
Letter Ruling 85-10: Parties to Leasing Arrangements; Fuel Tax Reporting Requirements  
Letter Ruling 85-9: Late Charges; Video Rentals; Membership Fees  
Letter Ruling 85-8: Auto Repairs  
Letter Ruling 85-7: Paper Purchased by Law Firm  
Letter Ruling 85-6: Recycled Waste Products  
Letter Ruling 85-5: Filing Requirements of Limited Partnership  
Letter Ruling 85-4: Transfer of Appreciated Securities to Pooled Income Fund  
Letter Ruling 85-3: Reorganization of Corporation to Corporate Trust  
Letter Ruling 85-2: Meals Purchased by 501(c)(3) Organization  
Letter Ruling 85-1: Vinyl Repair Service  

1980 - 1984 Letter Rulings

Letter Ruling 84-109: Reporting Requirements for IRA Trustee and Custodians  
Letter Ruling 84-108: FICA Refund  
Letter Ruling 84-107: Reciprocal Agreements for Resident Tax Withholding; Excessive Exemptions  
Letter Ruling 84-106: Credit for Taxes Due Other States; City Income Taxes, Distinguished  
Letter Ruling 84-105: Individual and Corporate Non-Resident Limited Partners  
Letter Ruling 84-104: Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272  
Letter Ruling 84-103: Alcoholic Beverages Sold by Veterans' Organization  
Letter Ruling 84-102: Sales of Corporate Assets  
Letter Ruling 84-101: Homeowners Association  
Letter Ruling 84-100: ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax  
Letter Ruling 84-99: Non-Massachusetts Testamentary Trust with Resident Beneficiary  
Letter Ruling 84-98: Commercial Annuities, Withholding  
Letter Ruling 84-97: Contributions to a Keogh Plan; Lump-Sum Distribution to a Non-Resident  
Letter Ruling 84-96: License Reporting Requirements under G.L. c. 62C, s. 47A; Agencies; c. 766 Private Schools  
Letter Ruling 84-95: Medicine and Medical Devices: Kidney Dialysis Machines and Supplies  
Letter Ruling 84-94: Employee Contributions to Municipal Retirement System And Municipal Deferred Compensation Plan  
Letter Ruling 84-93: Bingo Winning and Losses  
Letter Ruling 84-92: Dividends from Regulated Investment Company Investing in US Obligations  
Letter Ruling 84-91: Municipalities as Vendors; Casual and Isolated Sales  
Letter Ruling 84-90: Bed and Breakfast Operations  
Letter Ruling 84-89: Non-Resident Federal Mutual Savings Bank  
Letter Ruling 84-88: Lease of Solar Energy Equipment  
Letter Ruling 84-87: Reinvestment of Qualified Public Utility Dividends  
Letter Ruling 84-86: MA Adoption of ACRS, MA Basis  
Letter Ruling 84-85: Waste Processing Plants; Steam and Electricity Generating Plants  
Letter Ruling 84-84: Time-sharing Condominium; Rental of Units from Interval Owners  
Letter Ruling 84-83: MA Adoption of ACRS, MA Basis  
Letter Ruling 84-82: Fuels Used on Massachusetts Turnpike  
Letter Ruling 84-81: Facsimile Signatures on Returns  
Letter Ruling 84-80: Payments from Saudi Arabia Social Insurance Program  
Letter Ruling 84-79: Photography  
Letter Ruling 84-78: Nexus and Public Law 86-272: Qualification to Do Business in Massachusetts  
Letter Ruling 84-77: Group Term Life Insurance; Qualified Plan for Purchase of Life Insurance  
Letter Ruling 84-76: Cash Discount Coupons  
Letter Ruling 84-75: Finance Leases of Airplanes and Yachts  
Letter Ruling 84-74: Discount Coupons  
Letter Ruling 84-73: Banquets Conducted for 501(c)(3) Organizations  
Letter Ruling 84-72: Voluntary Employees' Beneficiary Associations (VEBAs)  
Letter Ruling 84-71: Withholding for Employees of Commercial Fishing Vessels  
Letter Ruling 84-70: Jogging Bras  
Letter Ruling 84-69: Nexus: Foreign Subsidiary, Using Independent Contractors  
Letter Ruling 84-68: Clothing Imprinted with Logos  
Letter Ruling 84-67: Nature Education Program; Newspaper and Magazine, Defined; Subscriptions with Schools Exempt Organizations, or Out-of-State Persons; Free Lance Stories; Donations  
Letter Ruling 84-66: Meals and Rooms Provided for Senior Citizens Groups  
Letter Ruling 84-65: Medical Equipment and Supplies Sold With and Without a Prescription  
Letter Ruling 84-64: Situs of Sale, Property Stored for Subsequent Use Outside the Commonwealth  
Letter Ruling 84-63: Dietary Supplements; Multilevel Marketing Company  
Letter Ruling 84-62: Donations of Computer Systems  
Letter Ruling 84-61: Bonds of U.S. and Puerto Rico  
Letter Ruling 84-60: Targeted Jobs Tax Credit  
Letter Ruling 84-59: Rental of Portable Toilets  
Letter Ruling 84-58: Motor Vehicles Purchased for Resales Abroad  
Letter Ruling 84-57: Withholding for Non-resident Employees  
Letter Ruling 84-56: Lease and License, Distinguished  
Letter Ruling 84-55: Videotaped Advertisements  
Letter Ruling 84-54: Dietary Supplements; Multilevel Marketing Company  
Letter Ruling 84-53: Computer Software  
Letter Ruling 84-52: Pension Income Related to Employment While a Non-Resident  
Letter Ruling 84-51: Industrial Grinders  
Letter Ruling 84-50: Word Processing Equipment  
Letter Ruling 84-49: Drop Shipments; Exempt Use by Purchaser; Food Preparation Equipment  
Letter Ruling 84-48: Sales Promotion Program  
Letter Ruling 84-47: Facsimile Transmission  
Letter Ruling 84-46: Tax Credit ESOP: Deductibility of Contributions  
Letter Ruling 84-45: Qualified Stock Purchase: Section 338 Election  
Letter Ruling 84-44: Rollover from a Keogh Plan to an IRA  
Letter Ruling 84-43: Withholding for Non-Resident Employees; Apportionment  
Letter Ruling 84-42: Employer Contributions to an IRA  
Letter Ruling 84-41: Zero Coupon Bonds Issued by Non-Massachusetts Municipalities; Original Issue Discount  
Letter Ruling 84-40: Foreign Earned Income; Travel and Other Expenses  
Letter Ruling 84-39: Returns  
Letter Ruling 84-38: Drop Shipments  
Letter Ruling 84-37: Drop Shipments  
Letter Ruling 84-36: Drop Shipments; Incentive Marketing Firm  
Letter Ruling 84-35: Discount Coupons  
Letter Ruling 84-34: Printed Material Mailed to a Purchaser or Designee Outside the Commonwealth  
Letter Ruling 84-33: Drop Shipments  
Letter Ruling 84-32: Sales to Federal Government or Commonwealth: Subcontractor's Charges for Recording Information on Magnetic Tape  
Letter Ruling 84-31: Computerized Information and Forecasting Systems  
Letter Ruling 84-30: Discounts for Early Payment  
Letter Ruling 84-29: Casual Sales of Snowmobiles  
Letter Ruling 84-28: Unprepared Foods Sold by a Restaurant  
Letter Ruling 84-27: Meals Served by a Fraternity  
Letter Ruling 84-26: Drop Shipments  
Letter Ruling 84-25: Liquidation of Corporate Trust  
Letter Ruling 84-24: Computerized Data Retrieval System  
Letter Ruling 84-23: Computer-Processed Tax Returns; Computer Time Sharing  
Letter Ruling 84-22: Equipment Rentals; Operator Fees  
Letter Ruling 84-21: Advertising Circulars  
Letter Ruling 84-20: Liquidation of Corporate Trust; Distributions of Real Estate  
Letter Ruling 84-19: Medicare or Medicaid Reimbursement  
Letter Ruling 84-18: Supplies Used in Laundry and Linen Service  
Letter Ruling 84-17: Tractor Lease: Minimum Mileage Charge  
Letter Ruling 84-16: Unit Investment Trust  
Letter Ruling 84-15: Foreign Earned Income  
Letter Ruling 84-14: Motor Vehicle Transferred to Wholly-Owned Corporation in Exchange for Stock  
Letter Ruling 84-13: Non-Resident Trustees  
Letter Ruling 84-12: Sale, Rental and Maintenance of Computer Programs  
Letter Ruling 84-11: Conversion from Mutual to Stock Savings Bank  
Letter Ruling 84-10: Propane Gas  
Letter Ruling 84-9: Software Modifications Recorded on Magnetic Media  
Letter Ruling 84-8: Newspaper and Magazine, Defined: Monthly Publications Index  
Letter Ruling 84-7: Lease of Microfilm Cassettes; Engaged in Business in the Commonwealth, Defined; Magazine Subscriptions  
Letter Ruling 84-6: Cassette Recordings of Religious Material  
Letter Ruling 84-5: Religious Publications and Cassette Recordings  
Letter Ruling 84-4: Audio Cassettes and Magazines, Distinguished  
Letter Ruling 84-3: Emergency Communicators for Sick and Elderly  
Letter Ruling 84-2: Marriage Contracts - Fine Art Editions  
Letter Ruling 84-1: Nexus and Public Law 86-272: Use of Company Cars in Massachusetts  
Letter Ruling 83-103: Gift of Real Estate  
Letter Ruling 83-102: "Sale" of Subdivided Land to Conservation Land Trust  
Letter Ruling 83-101: School Meals Served to Faculty and Staff  
Letter Ruling 83-100: Non-Resident Shareholders of an S Corporation  
Letter Ruling 83-99: Sales Made Outside Massachusetts Waters  
Letter Ruling 83-98: Individualized Product and Market Information  
Letter Ruling 83-97: Drop Shipments  
Letter Ruling 83-96: Aloe Vera Juice  
Letter Ruling 83-95: Massachusetts Judges' Retirement Fund; State Employee Retirement System  
Letter Ruling 83-94: Discretionary Classification as a Tangible Property Corporation  
Letter Ruling 83-93: Nexus: Interstate Carrier  
Letter Ruling 83-92: Drop Shipments  
Letter Ruling 83-91: Leases of Residential and Commercial Heating System  
Letter Ruling 83-90: Works of Art  
Letter Ruling 83-89: Pollution Control and Safety Equipment Purchased by Manufacturer  
Letter Ruling 83-88: Mandatory Service Charges  
Letter Ruling 83-87: Property Purchased for Use Outside the Commonwealth  
Letter Ruling 83-86: Corporate Newsletter and Annual Report  
Letter Ruling 83-85: Donation of Scientific Equipment or Apparatus  
Letter Ruling 83-84: Medicine and Medical Devices: Intraocular Lenses  
Letter Ruling 83-83: Medicine and Medical Devices: Disposable Balloon Catheters  
Letter Ruling 83-82: Cafeteria Plan  
Letter Ruling 83-81: Municipal Deferred Compensation Plan  
Letter Ruling 83-80: Contributions to Non-Game Wildlife Fund  
Letter Ruling 83-79: Vending Machines  
Letter Ruling 83-78: Food Products, Defined  
Letter Ruling 83-77: Liquidation of Corporate Trust into Corporate Parent  
Letter Ruling 83-76: Child Care Deduction for Non-Residents  
Letter Ruling 83-75: Religious Association Conducting Trade or Business for the Support of Members  
Letter Ruling 83-74: Rate of Interest on State Tax Refunds  
Letter Ruling 83-73: Industrial Plant and Mobile Soil Screening Machine, Distinguished  
Letter Ruling 83-72: Unit Investment Trust  
Letter Ruling 83-71: Ingredient or Component Parts: Oil, Grease and Lubrication for Leased Trucks  
Letter Ruling 83-70: Motor Vehicles: Replacement or Refund Pursuant to Lemon Law  
Letter Ruling 83-69: Rollover from Tax-Sheltered Annuity to an IRA  
Letter Ruling 83-68: Modular Homes; Transportation Charges; Credit for Taxes Paid to Another State  
Letter Ruling 83-67: Telephone Equipment and Service  
Letter Ruling 83-66: Unit Investment Trust  
Letter Ruling 83-65: Medicine and Medical Devices: Oxygen Equipment  
Letter Ruling 83-64: Advertising Circulars  
Letter Ruling 83-63: Medicine and Medical Devices: Non-Prescription Dental Rinse  
Letter Ruling 83-62: Transportation Charges; Cement; Sales to Federal Government or Commonwealth; Public Works Projects; Equipment Operator Fees  
Letter Ruling 83-61: Conversion from Mutual to Stock Cooperative Bank  
Letter Ruling 83-60: U.S. Government Contributory Pension  
Letter Ruling 83-59: Regulated Investment Company  
Letter Ruling 83-58: Foreign Earned Income  
Letter Ruling 83-57: Sale of a Principal Residence, Purchase of a New Residence  
Letter Ruling 83-56: Lump-Sum Distribution from a Pension or Profit Sharing Plan  
Letter Ruling 83-55: Materials Used for Clothing: Yarn  
Letter Ruling 83-54: Sales Price: Federal Excises  
Letter Ruling 83-53: Conversion from Mutual to Stock Savings Bank  
Letter Ruling 83-52: Energy Credit Carryover  
Letter Ruling 83-51: Sales Price: Deposit on Returnable Beverage Containers  
Letter Ruling 83-50: Keypunching Agreements; Processing Customer Furnished Data  
Letter Ruling 83-49: Sandwiches Sold in Convenience Stores  
Letter Ruling 83-48: Jockey Equipment and Clothing  
Letter Ruling 83-47: Medicine and Medical Devices: Supplies Sold to Dentists and Dental Laboratories  
Letter Ruling 83-46: Installment Sale: Election to Report Income in the Year of Sale  
Letter Ruling 83-45: Industrial Commissaries  
Letter Ruling 83-44: Wraparound and Tax-Deferred Annuities  
Letter Ruling 83-43: Vendor, Defined: Employee Selling Meals at Workplace  
Letter Ruling 83-42: Industrial Plant and Home Office, Distinguished; Photographic Supplies  
Letter Ruling 83-41: Custom-Designed Signs  
Letter Ruling 83-40: Auto Body Repair Equipment  
Letter Ruling 83-39: Casual and Isolated Sales; Responsibility of Person Acting as Broker  
Letter Ruling 83-38: U.S. Government Contributory Annuity  
Letter Ruling 83-37: Contributions to a Section 401(k) Plan  
Letter Ruling 83-36: IRA; Section 401(k) Plan  
Letter Ruling 83-35: Supplies Sold to Auto Body Shops  
Letter Ruling 83-34: Repair and Rebuilding of Industrial Process Boilers  
Letter Ruling 83-33: Industrial Commissaries  
Letter Ruling 83-32: Future Interest Subject to Inheritance Tax where Beneficiary a Non-Resident at Her Death  
Letter Ruling 83-31: Filing Status of Non-Resident Married Couples  
Letter Ruling 83-30: Pension Income Paid to Non-Residents  
Letter Ruling 83-29: Meals Subsidized by Government Agency or 501(c)(3) Organization  
Letter Ruling 83-28: Gold Coins  
Letter Ruling 83-27: Computer Time Sharing  
Letter Ruling 83-26: Rental of Trailer to Cable Television Company  
Letter Ruling 83-25: Transformers and Emergency Generators; Utility Corporation and Electric Company, Defined  
Letter Ruling 83-24: Handling Charge Assessed for Returned Items  
Letter Ruling 83-23: Non-Resident Shareholder of an S Corporation  
Letter Ruling 83-22: Deductibility of Legal Expenses by an Employee  
Letter Ruling 83-21: Foreign Municipal Utility Corporation  
Letter Ruling 83-20: Professional Photography  
Letter Ruling 83-19: Engaged in Business in the Commonwealth: Foreign Vendor with In-State Representative  
Letter Ruling 83-18: Conditional Sales  
Letter Ruling 83-17: Lease and Installment Sale, Distinguished  
Letter Ruling 83-16: Tax-Sheltered Annuity  
Letter Ruling 83-15: Construction Vehicles Purchased For Use in Public Works Projects  
Letter Ruling 83-14: Newsletters  
Letter Ruling 83-13: Software Service Agreement; Program Modifications Recorded on Magnetic Disks  
Letter Ruling 83-12: Thoroughbred Horses  
Letter Ruling 83-11: Solar Sunspace  
Letter Ruling 83-10: Word Processing  
Letter Ruling 83-9: Industrial Plant and Recording Studio, Distinguished; Stereo Master Tapes  
Letter Ruling 83-8: Deferred Compensation Plan  
Letter Ruling 83-7: Solid Waste Disposal Facility  
Letter Ruling 83-6: Meals Prepared and Sold by Center for Mentally Ill or Retarded Persons  
Letter Ruling 83-5: Medicine and Medical Devices  
Letter Ruling 83-4: (Deeds Excise) Conveyance by Mortgagor to Mortgagee  
Letter Ruling 83-3: Minister's Pension Paid as a Rental Allowance  
Letter Ruling 83-2: Sale of Corporate Assets: Real Estate, Machinery, Inventory, Motor Vehicles  
Letter Ruling 83-1: Hotel Space Used as Lounge or Retail Store  
Letter Ruling 82-126: Publications of 501(c)(3) Organization  
Letter Ruling 82-125: Motor Carrier Tax; Reporting Requirements  
Letter Ruling 82-124: Distribution to Beneficiary of an IRA  
Letter Ruling 82-123: Supplies Sold for Use in Commercial Fishing  
Letter Ruling 82-122: Mausoleums  
Letter Ruling 82-121: Charges for Office Remodeling  
Letter Ruling 82-120: Mobile Home Permanently Fixed on a Site  
Letter Ruling 82-119: Diesel Fuel for Motor Boats; Supplies Sold for Use in Commercial Fishing  
Letter Ruling 82-118: Make-Up Payment to County Retirement System  
Letter Ruling 82-117: Assembly Charges and Installation Charges, Distinguished  
Letter Ruling 82-116: Word Processing; Printed Material Mailed to Out-of-State Designees; Classified Permits  
Letter Ruling 82-115: Videotape Recordings  
Letter Ruling 82-114: Industrial Plant and Home Office, Distinguished  
Letter Ruling 82-113: Bad Debts  
Letter Ruling 82-112: Sales to Conrail and Amtrak  
Letter Ruling 82-111: Medicine and Medical Devices: Infusion Pumps and Related Devices  
Letter Ruling 82-110: Incentive Stock Options  
Letter Ruling 82-109: Word Processing and Secretarial Services  
Letter Ruling 82-108: Casual and Isolated Sale of Motor Vehicles between Corporate Subsidiaries  
Letter Ruling 82-107: Job Corps Center Operated by Non-Profit Association  
Letter Ruling 82-106: Solar or Wind-Powered Installations  
Letter Ruling 82-105: Sale of a Principal Residence  
Letter Ruling 82-104: Engaged in Business in the Commonwealth, Defined  
Letter Ruling 82-103: Nexus and Public Law 86-272: Activities Beyond Solicitation  
Letter Ruling 82-102: Property Delivered to Purchaser Outside the Commonwealth; Videotaped Television Commercials  
Letter Ruling 82-101: Purchases by 501(c)(3) Organization Prior to Receipt of Certificate of Exemption (Form ST-2)  
Letter Ruling 82-100: Sales to Federal Government or Commonwealth  
Letter Ruling 82-99: Transportation Charges; Interest Finance and Carrying Charges; Trade Discounts; Trade-Ins  
Letter Ruling 82-98: Medicine and Medical Devices; Reagents Used in Research  
Letter Ruling 82-97: Drop Shipments  
Letter Ruling 82-96: Sandwich Shop; Soft Drinks Sold by Vending Machines  
Letter Ruling 82-95: Medicine and Medical Devices: Wholesale and Retail Sales  
Letter Ruling 82-94: Homeowners Associations: Exempt Function Income  
Letter Ruling 82-93: Unit Investment Trust  
Letter Ruling 82-92: Unit Investment Trust  
Letter Ruling 82-91: Installment Sale of Non-Massachusetts Real Estate; Credit for Income Taxes Paid  
Letter Ruling 82-90: Paper Bags  
Letter Ruling 82-89: Building Materials and Supplies Used in Public Works; Turnkey Contracts  
Letter Ruling 82-88: Job Corps Center Operated by Private For-Profit Contractor  
Letter Ruling 82-87: Solar Heating Systems  
Letter Ruling 82-86: Trade Discounts  
Letter Ruling 82-85: Furniture Refinishing  
Letter Ruling 82-84: Credit for Taxes Paid to Another State; Property Used Outside Following In-State Sale and Delivery  
Letter Ruling 82-83: Sign Painting  
Letter Ruling 82-82: (Deeds Excise) Corporate Dissolution; Distributions of Real Estate  
Letter Ruling 82-81: Interest Earned by a Non-Resident  
Letter Ruling 82-80: Deferred Compensation Plan; Salary Reduction Agreement  
Letter Ruling 82-79: School Lunches Sold to Non-Students  
Letter Ruling 82-78: Vitamins, Food Substitutes and Dietary Supplements  
Letter Ruling 82-77: Medicine and Medical Devices: Bone Grafting Products for Periodontal Use  
Letter Ruling 82-76: Heat Pump Systems  
Letter Ruling 82-75: Legal Separation  
Letter Ruling 82-74: Research and Development Corporation, Defined  
Letter Ruling 82-73: Motor Vehicles Transferred to Successor Partnership  
Letter Ruling 82-72: Cable Television Distribution Systems  
Letter Ruling 82-71: Engaged in Business in the Commonwealth: Mail-Order Business Operated by Out-of-State Subsidiary  
Letter Ruling 82-70: (Deeds Excise) Transfer from Wife to Husband  
Letter Ruling 82-69: Purchase Money Mortgage, Non-Resident Seller  
Letter Ruling 82-68: Interest Credited to an IRA Account  
Letter Ruling 82-67: Property Sold to 501(c)(3) Organizations for Resale at Fundraisers  
Letter Ruling 82-66: Trustee in Bankruptcy: Excess AGI Deductions  
Letter Ruling 82-65: Apportionment; Accounting Methods  
Letter Ruling 82-64: Mailing House Charges  
Letter Ruling 82-63: Legal Separation: Filing Status, Rent Deduction  
Letter Ruling 82-62: Discount and Coupon Sales  
Letter Ruling 82-61: Supermarket Salad Bars  
Letter Ruling 82-60: Computerized Telephone Systems; Installation Charges  
Letter Ruling 82-59: School Snack Bar  
Letter Ruling 82-58: Delivery to Resident's Designee Outside the Commonwealth  
Letter Ruling 82-57: Isolated Lease of Equipment; Vendor Registration  
Letter Ruling 82-56: Mobile Telephones and Paging Units  
Letter Ruling 82-55: Insecticides, Herbicides and Fertilizer  
Letter Ruling 82-54: Sales to Federal Government or Commonwealth  
Letter Ruling 82-53: Caterer's Taxable Gross Receipts  
Letter Ruling 82-52: Meals Served by a Fraternity  
Letter Ruling 82-51: Auction Sale of Bankrupt's Estate  
Letter Ruling 82-50: Qualified Retirement Plan: Amounts Paid for Purchase of Life Insurance  
Letter Ruling 82-49: Non-Profit Unincorporated Association  
Letter Ruling 82-48: Computer Programming, Data Processing, and Related Services  
Letter Ruling 82-47: Charges for Motor Vehicles Destroyed by Lessee  
Letter Ruling 82-46: Motor Vehicles Sold by Foreign Vendor  
Letter Ruling 82-45: HVAC Equipment Sold to Construction Contractor  
Letter Ruling 82-44: U.S. Government Contributory Pension  
Letter Ruling 82-43: Medicine and Medical Devices  
Letter Ruling 82-42: Photography  
Letter Ruling 82-41: Deductibility of Medical Malpractice Commission Assessments  
Letter Ruling 82-40: Railroad Retirement Tax  
Letter Ruling 82-39: Regulated Investment Company  
Letter Ruling 82-38: Medicine and Medical Devices: Electronic Devices for the Hearing Impaired  
Letter Ruling 82-37: Medicine and Medical Devices: Prescription Contact Lenses  
Letter Ruling 82-36: Rollover from a Retirement Plan to an IRA  
Letter Ruling 82-35: Purchase Option Exercised Outside Massachusetts  
Letter Ruling 82-34: Rent Deduction: Nursing Home  
Letter Ruling 82-33: Rent Deduction: Home for the Elderly  
Letter Ruling 82-32: Computerized Reservation and Ticketing System  
Letter Ruling 82-31: Certificates of Deposit: Interest Earned and Interest Expense  
Letter Ruling 82-30: Marina Berths  
Letter Ruling 82-29: Qualified Profits-Sharing Plan; IRA  
Letter Ruling 82-28: Common Carriers Providing Intracity Service  
Letter Ruling 82-27: Exempt Purchases by Credit Card Customers  
Letter Ruling 82-26: Reporting Requirements as Trustee in Bankruptcy  
Letter Ruling 82-25: Interest on All Savers Certificates  
Letter Ruling 82-24: Medicine and Medical Devices: Stimulation Systems  
Letter Ruling 82-23: Dividends from Tax-Exempt Bonds Fund  
Letter Ruling 82-22: Auto Parts and Paint  
Letter Ruling 82-21: Common Carriers Providing Intracity Service  
Letter Ruling 82-20: Motor Vehicles Transferred Pursuant to Corporate Liquidation  
Letter Ruling 82-19: Lease and Installment Sale, Distinguished  
Letter Ruling 82-18: Meals and Rooms Provided to Employees of Government Agencies or Charitable Organizations  
Letter Ruling 82-17: Frozen or Prepared Food Products  
Letter Ruling 82-16: Vessels Leased to the United States  
Letter Ruling 82-15: Dietary Supplements  
Letter Ruling 82-14: Rental of Condominium Units  
Letter Ruling 82-13: Inheritance Tax: Estate Entitled to Additional Property after Assessment of Tax  
Letter Ruling 82-12: Fraternity and Restaurant, Distinguished; Abatement Procedures  
Letter Ruling 82-11: Employer Contributions to an IRA; Withholding  
Letter Ruling 82-10: Industrial Plant and Eyewear Store, Distinguished  
Letter Ruling 82-9: Medicine and Medical Devices: Equipment for Handicapped Children  
Letter Ruling 82-8: Security Corporation Investing in Limited Partnerships  
Letter Ruling 82-7: Drop Shipments  
Letter Ruling 82-6: Structural Steel  
Letter Ruling 82-5: Conversion from Mutual Savings and Loan Association to Stock Association  
Letter Ruling 82-4: Sales Price: Federal Excises  
Letter Ruling 82-3: Irrevocable Inter Vivos Trusts with Non-Resident Trustees  
Letter Ruling 82-2: Reorganization: Corporate Trusts Merging into Corporation  
Letter Ruling 82-1: Demurrage Charges  
Letter Ruling 81-109: Motor Vehicles Transferred Pursuant to Corporate Merger  
Letter Ruling 81-108: "Occupancy" and "Occupant", Defined; Rentals for More Than Ninety Consecutive Days  
Letter Ruling 81-107: Solar Energy Property  
Letter Ruling 81-106: Snow Making Equipment; Electricity  
Letter Ruling 81-105: Modification of Vehicles for Use by Handicapped Persons  
Letter Ruling 81-104: Property Delivered Outside the Commonwealth  
Letter Ruling 81-103: Liquidation of Corporate Trust; Non-Resident Shareholders  
Letter Ruling 81-102: Liquidation of Corporate Trust; Non-Resident Shareholders  
Letter Ruling 81-101: Cooperative Banks Employee Pension Plan  
Letter Ruling 81-100: U.S. Government Contributory Disability Retirement Annuity  
Letter Ruling 81-99: Water Dispensed by Vending Machines  
Letter Ruling 81-98: Word Processing  
Letter Ruling 81-97: Property Mailed Outside the Commonwealth  
Letter Ruling 81-96: Fuel For Regional Transit Authority  
Letter Ruling 81-95: Periodicals; Advertising Space  
Letter Ruling 81-94: Sales Price; Videotape Recording  
Letter Ruling 81-93: Paint Sold to Auto Body Shops  
Letter Ruling 81-92: Savings Bank Employees Pension Plan  
Letter Ruling 81-91: New York State Contributory Pension  
Letter Ruling 81-90: Exemptions  
Letter Ruling 81-89: Contributions to Tax-Sheltered Annuities; Salary Reduction Agreements  
Letter Ruling 81-88: Charitable Remainder Unitrust  
Letter Ruling 81-87: Microfilm Developing  
Letter Ruling 81-86: Sales to Federal Government or Commonwealth  
Letter Ruling 81-84: Medical Expense Plans  
Letter Ruling 81-83: Investment Clubs  
Letter Ruling 81-82: Bank Repurchase Agreements  
Letter Ruling 81-81: Drop Shipments  
Letter Ruling 81-80: Mail Order Sales by Foreign Vendor with Massachusetts Retail Outlets  
Letter Ruling 81-79: Film Cartridges Used Exclusively in Taking Photographs to be Sold  
Letter Ruling 81-78: Medicine and Medical Devices: Nerve and Muscle Stimulators  
Letter Ruling 81-77: Unincorporated Condominium Association  
Letter Ruling 81-76: Newsletters  
Letter Ruling 81-75: Property Delivered to Purchaser Outside the Commonwealth  
Letter Ruling 81-74: Medicine and Medical Devices: Oxygen Concentrators  
Letter Ruling 81-73: Rush Charges  
Letter Ruling 81-72: Wholly-Owned DISC Income  
Letter Ruling 81-71: Installation and Maintenance Charges  
Letter Ruling 81-70: Materials and Machinery Used in Manufacturing: Blast Cleaning Equipment; Sale to Foreign Vendor for Resale Outside the Commonwealth  
Letter Ruling 81-69: Medicine and Medical Devices: Devices for Handicapped Children  
Letter Ruling 81-68: Capital Construction Fund for Qualified Vessels  
Letter Ruling 81-67: Insurance Company, Defined  
Letter Ruling 81-66: Deductibility of Sales Taxes Paid by Construction Contractor  
Letter Ruling 81-65: Property Used Outside State Following In-State Sale and Delivery  
Letter Ruling 81-64: Sales for Resale Outside the Commonwealth; Property Delivered Outside the Commonwealth  
Letter Ruling 81-63: Credit for Taxes on Fuel Used by Farm Vehicles  
Letter Ruling 81-62: Materials and Machinery Used in Agricultural Production  
Letter Ruling 81-61: Medicine and Medical Devices: TENS Kits  
Letter Ruling 81-60: Energy Credit: Net Expenditures  
Letter Ruling 81-59: Vessels Engaged in Foreign or Interstate Commerce: Oil Rigs  
Letter Ruling 81-58: Sales to Federal Government or Commonwealth; Sales to 501(c)(3) Organizations  
Letter Ruling 81-57: Medicine and Medical Devices: Oxygen and Related Equipment  
Letter Ruling 81-56: Horses  
Letter Ruling 81-55: Windfall Profit Tax  
Letter Ruling 81-54: Equipment and Supplies Used to Breed Laboratory Animals  
Letter Ruling 81-53: Credit Union Employees Retirement Plans  
Letter Ruling 81-52: Building Materials and Supplies for Use in Public Works Project: Diesel Fuel  
Letter Ruling 81-51: Municipal Non-Contributory Pension  
Letter Ruling 81-50: Estimated Tax: Credit or Refund for Overpayments  
Letter Ruling 81-49: Corporate Assets Transferred Pursuant to Merger  
Letter Ruling 81-48: Property Delivered into the Commonwealth  
Letter Ruling 81-47: Sale to Foreign Vendor for Resale Outside the Commonwealth  
Letter Ruling 81-46: Regulated Investment Company  
Letter Ruling 81-45: Liquidation of Corporate Trust  
Letter Ruling 81-44: Rentals of Scaffolding for Use in Public Works Project  
Letter Ruling 81-43: Personalized Consulting Reports  
Letter Ruling 81-42: Resident Shareholder of an S Corporation: Credit for Income Taxes Due Another Jurisdiction  
Letter Ruling 81-41: Nexus: Computers and Data Processing  
Letter Ruling 81-40: Commercial Artwork  
Letter Ruling 81-39: Casual and Isolated Sales  
Letter Ruling 81-38: Deferred Compensation Plan  
Letter Ruling 81-37: "Vendor", Defined: Finance Company  
Letter Ruling 81-36: Solar Water Heaters  
Letter Ruling 81-35: Interest on Contributions to Employee Payroll Plan  
Letter Ruling 81-34: Insecticides  
Letter Ruling 81-33: Abatement; Right to Refund  
Letter Ruling 81-32: Two for One Offers  
Letter Ruling 81-31: Admission and Cover Charges  
Letter Ruling 81-30: Parts and Materials Purchased for Taxicabs  
Letter Ruling 81-29: Meals Purchased by 501(c)(3) Organization  
Letter Ruling 81-28: Sales Price: Reimbursement of Property Taxes by Lessee of Equipment  
Letter Ruling 81-27: Private Mailbox Service  
Letter Ruling 81-26: Rental of Televisions to Hospital Patients  
Letter Ruling 81-25: Commercial Time on Closed-Circuit Television  
Letter Ruling 81-24: Contributions To Tax-Sheltered Annuities; Salary Reduction Agreement; Withholding  
Letter Ruling 81-23: Sales to Federal Government or Commonwealth; Government Agency, Defined  
Letter Ruling 81-22: Food Products, Defined  
Letter Ruling 81-21: Reporting Requirements as Chapter 11 Receiver and Trustee in Bankruptcy  
Letter Ruling 81-20: Nexus: Training Seminars Conducted by Foreign Corporation  
Letter Ruling 81-19: Federal Fuel Tax Credit  
Letter Ruling 81-18: Liquidation of Corporate Trust  
Letter Ruling 81-17: Engaged in Business in the Commonwealth  
Letter Ruling 81-16: Printing Supplies  
Letter Ruling 81-15: Apportionment Formula, Payroll Factor  
Letter Ruling 81-14: Printing Presses and Related Equipment; Service and Transportation Charges  
Letter Ruling 81-13: Printing and Photocopying Equipment  
Letter Ruling 81-12: Interest on Federal Tax Refund  
Letter Ruling 81-11: "Meal", "Restaurant", Defined  
Letter Ruling 81-10: Rental of Motor Vehicles; Refueling Service Charge  
Letter Ruling 81-9: Nexus: Videotape Leasing by Foreign Corporation  
Letter Ruling 81-8: Dividends from U.S. Government Money Market Trust  
Letter Ruling 81-7: Employer Contributions to Tax Sheltered Annuity Plan; Withholding  
Letter Ruling 81-6: Interest on Investment Indebtedness  
Letter Ruling 81-5: Married Persons Filing Jointly: Exemptions, Deductions and Credits  
Letter Ruling 81-4: Gift Certificates  
Letter Ruling 81-3: Elder Service Corps Stipends  
Letter Ruling 81-2: Liquidation of Corporate Trust  
Letter Ruling 81-1: State Non-Contributory Pension Paid to a Surviving Spouse; Withholding  
Letter Ruling 80-87: (Deeds Excise) Acquisition by Housing Authority  
Letter Ruling 80-86: Fried Dough  
Letter Ruling 80-85: Massachusetts Basis of Estate Property  
Letter Ruling 80-84: Amendments under Chapter 409 of the Acts of 1979  
Letter Ruling 80-83: Disability and Retirement Benefits Paid to a Non-Resident  
Letter Ruling 80-82: Grantor Trust Taxable as Massachusetts Corporate Trust  
Letter Ruling 80-81: Section 368(a)(1)(C) Reorganization of Regulated Investment Companies  
Letter Ruling 80-80: Furniture and Equipment Refinishing  
Letter Ruling 80-79: Incidence of Tax; Rentals to Federal Employees  
Letter Ruling 80-78: Profit Sharing Plan: Lump-Sum Distribution upon Death of Employee  
Letter Ruling 80-77: Health Foods and Dietary Supplements  
Letter Ruling 80-76: Drop Shipments  
Letter Ruling 80-75: Unit Investment Trust  
Letter Ruling 80-74: Auctioneer Selling Household Furniture; "Vendor" and "Retailer", Defined  
Letter Ruling 80-73: Engaged in Business in the Commonwealth, Defined; Interstate Commerce  
Letter Ruling 80-72: Housekeeping Apartments  
Letter Ruling 80-71: Situs of Sale; Delivery to Purchaser Outside the Commonwealth  
Letter Ruling 80-70: Sale to Foreign Vendor for Resale Outside the Commonwealth  
Letter Ruling 80-69: Regulated Investment Company  
Letter Ruling 80-68: Airplane Brought into Massachusetts More Than Six Months After Purchase  
Letter Ruling 80-67: Pharmaceutical Items  
Letter Ruling 80-66: Promoters: Registration Requirements  
Letter Ruling 80-65: Sales by 501(c)(3) Organization  
Letter Ruling 80-64: Unit Investment Trust  
Letter Ruling 80-63: Repeal of G.L. c. 62, s. 7  
Letter Ruling 80-62: Sale of Non-Massachusetts Residence, Purchase of Massachusetts Residence, Basis  
Letter Ruling 80-61: Sales for Resale; Casual and Isolated Sales  
Letter Ruling 80-60: Heat Exchangers: Eligibility for Credit and Exemption  
Letter Ruling 80-59: Aprons and Jumpers  
Letter Ruling 80-58: Sales to 501(c)(3) Organizations; Recordkeeping Requirements  
Letter Ruling 80-57: Travel Agency Discount Included in Rent  
Letter Ruling 80-56: Payments by Partnership to Non-Resident Retiring Partner  
Letter Ruling 80-55: Charitable Remainder Annuity Trust with Non-Resident Beneficiary  
Letter Ruling 80-54: Losses on Section 1244 Stock  
Letter Ruling 80-52: Situs of Sale; Machinery Used in Manufacturing Name  
Letter Ruling 80-51: Cassette Tapes of the Bible  
Letter Ruling 80-50: Losses on Section 1244 Stock; Deduction of Part B Losses against Part A Income  
Letter Ruling 80-49: Sales Price: Payment of Local Property Taxes by Lessee  
Letter Ruling 80-48: Casual and Isolated Sales by Charitable Organizations  
Letter Ruling 80-47: Medicine and Medical Devices: Non-Prescription Prosthetic Supplies  
Letter Ruling 80-46: Meals Provided by Hospital or Educational Institutions  
Letter Ruling 80-45: Meal Items Sold By Convenience Stores  
Letter Ruling 80-44: Materials Purchased by Construction Contractor  
Letter Ruling 80-43: Frozen Pizzas Sold by Restaurant  
Letter Ruling 80-42: Massachusetts Industrial Finance Agency Bonds  
Letter Ruling 80-41: Nexus: Regulated Investment Company  
Letter Ruling 80-40: Rollover from a Qualified Pension Plan to an IRA  
Letter Ruling 80-39: Fellowship Payments to Japanese Citizen  
Letter Ruling 80-38: Municipal Deferred Compensation Plan  
Letter Ruling 80-37: Reporting Requirements for Part-Year Residents  
Letter Ruling 80-36: Mooring Leases; Ingredient or Component Parts  
Letter Ruling 80-35: Interest on Mini-Market Certificates  
Letter Ruling 80-34: Regulated Investment Company  
Letter Ruling 80-33: Rollover Between Qualified Pension Plans  
Letter Ruling 80-32: Compensation Paid to Injured Personnel Pursuant to G.L. c. 41, s. 111F  
Letter Ruling 80-31: Lease and Conditional Sale, Distinguished  
Letter Ruling 80-30: Employee and Independent Contractor, Distinguished; Withholding  
Letter Ruling 80-29: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts; Drop Shipments  
Letter Ruling 80-28: Municipal Deferred Compensation Plan  
Letter Ruling 80-27: Conversion of Corporate to Nominee Trust  
Letter Ruling 80-26: Liquidation of Corporate Trust  
Letter Ruling 80-25: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts  
Letter Ruling 80-24: Phototypesetting Machine  
Letter Ruling 80-23: Meals Served by Hospital Cafeteria  
Letter Ruling 80-22: Motor Vehicles Use in Interstate Commerce  
Letter Ruling 80-21: Grantor Trust: Tax Liability and Filing Requirements  
Letter Ruling 80-20: Fuel Tax; Microfilm Recordkeeping  
Letter Ruling 80-19: Discounts for Early Payment  
Letter Ruling 80-18: Television Adapters for Captioned Programs  
Letter Ruling 80-17: Optional Maintenance and Consulting Contracts Name  
Letter Ruling 80-16: Computer Hardware and Software: Sales, Leases and Related Services  
Letter Ruling 80-15: Required Signatures on Returns  
Letter Ruling 80-14: Out-of-State Deliveries  
Letter Ruling 80-13: Reporting Requirements of Bank Making Periodic IRA Distributions  
Letter Ruling 80-12: Wood-Fueled Heating Systems  
Letter Ruling 80-11: Credit for Income Taxes Paid  
Letter Ruling 80-10: Computer Printouts  
Letter Ruling 80-9: Gross Income, Waiver of Salary Increase  
Letter Ruling 80-8: Installment Sale; Basis Adjustment  
Letter Ruling 80-7: Commercial Artwork  
Letter Ruling 80-6: U.S. Citizen Residing Abroad  
Letter Ruling 80-5: Transfer of Assets by Debtor in Possession; Tax Lien  
Letter Ruling 80-4: Reporting Requirements of Corporation in Bankruptcy  
Letter Ruling 80-3: Common Carriers Providing Intracity Local Service  
Letter Ruling 80-2: Reorganization of Corporate Trust as Corporation  
Letter Ruling 80-1: Nexus: Foreign Corporation Acting as Broker of Massachusetts Real Estate  

1977 - 1979 Letter Rulings

Letter Ruling 79-52: Leases and Assignment of Leases  
Letter Ruling 79-51: Sales to Federal Government or Commonwealth  
Letter Ruling 79-50: Shipping Containers Leased to Interstate or Foreign Carriers  
Letter Ruling 79-49: Cookies and Beverages Sold on a Take-Out Basis  
Letter Ruling 79-48: Tax-Sheltered Annuities under IRC s. 403(b)  
Letter Ruling 79-47: Gratuity Charges for Meals  
Letter Ruling 79-46: Massachusetts Contractor with Out-of-State Customers  
Letter Ruling 79-45: Installment Sale by Non-Resident; Treatment of Proceeds; Reporting Procedures  
Letter Ruling 79-44: Advance Payments of the Earned Income Credit  
Letter Ruling 79-43: Drop Shipments  
Letter Ruling 79-42: Combined Returns  
Letter Ruling 79-41: Industrial Plant and Retail Doughnut Outlet, Distinguished  
Letter Ruling 79-40: Reorganization of Corporate Trust as Corporation  
Letter Ruling 79-39: Materials Purchased and Consumed by Contractor  
Letter Ruling 79-38: Sales for Resale and Casual and Isolated Sales, Distinguished  
Letter Ruling 79-37: Cookies Sold by Bakery Stores  
Letter Ruling 79-36: Building Materials and Supplies Used in Public Works Projects  
Letter Ruling 79-35: Withholding from Bereavement  
Letter Ruling 79-34: Lump-Sum Payments to Veterans From a State Pension Plan  
Letter Ruling 79-33: Heat Pump Systems  
Letter Ruling 79-32: Unit Investment Trust  
Letter Ruling 79-31: Unit Investment Trust  
Letter Ruling 79-30: Rentals of Reusable Containers  
Letter Ruling 79-29: Engaged in Business in the Commonwealth, Defined; Installation Charges  
Letter Ruling 79-28: Unit Investment Trust  
Letter Ruling 79-27: Homemade Beer and Wine  
Letter Ruling 79-26: Room Rental Charges Includable in Sales Price of Meals  
Letter Ruling 79-25: Limited Partnership and Corporate Trust, Distinguished  
Letter Ruling 79-24: Breath Fresheners  
Letter Ruling 79-23: Limited Partnership; Non-Resident Individual Parter; Apportionment  
Letter Ruling 79-22: Sales to Federal Government or Commonwealth; Medicare Fiscal Intermediaries  
Letter Ruling 79-21: Sales to Federal Government or Commonwealth; Engaged in Business in the Commonwealth, Defined  
Letter Ruling 79-20: Drop Shipment  
Letter Ruling 79-19: Motor Vehicle Buyer Protection Plan  
Letter Ruling 79-18: Wage and Benefit Plan; Deduction for FICA Taxes  
Letter Ruling 79-17: Non-Contributory State Pension Paid to a Non-Resident  
Letter Ruling 79-16: Partial Refunds  
Letter Ruling 79-15: Medicine and Medical Devices: Blood Diagnostic Products  
Letter Ruling 79-14: Limited Partnership and Corporate Trust, Distinguished  
Letter Ruling 79-13: Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident  
Letter Ruling 79-12: Rubbish Containers and Compaction Units  
Letter Ruling 79-11: Employer Contributions to a Simplified Employee Pension Plan  
Letter Ruling 79-10: Unit Investment Trust  
Letter Ruling 79-9: Unit Investment Trust  
Letter Ruling 79-8: Reorganization of Regulated Investment Company as Corporate Trust  
Letter Ruling 79-7: Unit Investment Trust  
Letter Ruling 79-6: Machinery Used to Furnish Electricity  
Letter Ruling 79-5: Vessels of Fifty Ton Burden or Over  
Letter Ruling 79-4: Unit Investment Trust  
Letter Ruling 79-3: Domicile  
Letter Ruling 79-2: Service Charges on Meals  
Letter Ruling 79-1: Liquidation of Trust: Redemption of Units, Offset of Capital Gains and Losses  
Letter Ruling 78-16: Corporate Trust; Election to be a Regulated Investment Company  
Letter Ruling 78-15: Liquidation of Corporate Trust into Corporate Parent  
Letter Ruling 78-14: Regulated Investment Company  
Letter Ruling 78-13: Consul's Residence  
Letter Ruling 78-12: State Deferred Compensation Plans  
Letter Ruling 78-11: Wages Paid During Calendar Year to Cash Basis Taxpayer  
Letter Ruling 78-10: Unit Investment Trust  
Letter Ruling 78-9: Unit Investment Trust  
Letter Ruling 78-8: Unit Investment Trust  
Letter Ruling 78-7: Religious Organizations; Filing Requirements  
Letter Ruling 78-6: State, County and Municipal Deferred Compensation Plans  
Letter Ruling 78-5: Regulated Investment Company  
Letter Ruling 78-4: Security Corporations: Capital Loss Deduction; DISCS, Allocation of Sales  
Letter Ruling 78-3: Unit Investment Trust  
Letter Ruling 78-2: Bank Repurchase Agreements  
Letter Ruling 78-1: Unit Investment Trust  
Letter Ruling 77-19: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners  
Letter Ruling 77-18: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners  
Letter Ruling 77-17: Discount Coupons  
Letter Ruling 77-16: Unit Investment Trust  
Letter Ruling 77-15: Net Operating Loss Carryover in a Statutory Merger  
Letter Ruling 77-14: Transfer of Installment Obligation to a Corporate Trust in a Reorganization  
Letter Ruling 77-13: Automobile Purchased in Massachusetts by a Non-Resident  
Letter Ruling 77-12: Withholding from Pay of National Guardsmen  
Letter Ruling 77-11: Lump-sum Distribution from a Qualified Pension or Profit Sharing Plan  
Letter Ruling 77-10: Credit against Income Tax: Insurance Payments Made Pursuant to Rhode Island Law  
Letter Ruling 77-9: Taxation of IRAs; Clarification of T.I.R. 1975-1  
Letter Ruling 77-8: Interest on a Growth Certificate  
Letter Ruling 77-7: Abatement of Sales Tax Paid on Stolen Automobile  
Letter Ruling 77-6: Rollover Contributions from an IRA to an HR-10 (Keogh) Plan  
Letter Ruling 77-5: Meals Served by a Fraternity  
Letter Ruling 77-4: Distributions from a Regulated Investment Company: Effect on Basis of Shares  
Letter Ruling 77-3: Liquidation of Corporate Trust  
Letter Ruling 77-2: Rollover Contributions From an IRA to an HR-10 (Keogh) Plan  
Letter Ruling 77-1: Interest on an HR-10 (Keogh) Plan  

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