For purposes of 830 CMR 62B.2.1, the following terms shall have the following meanings, unless the context requires otherwise:
Code. The Internal Revenue Code of the United States as amended and in effect for the applicable year.
Commissioner. The Commissioner of the Massachusetts Department of Revenue, or the Commissioner's duly authorized representative.
Employer. The same meaning as defined in the Internal Revenue Code § 3401(d).
Employee. The same meaning as defined in the Internal Revenue Code § 3401(c), except full-time students engaged in seasonal, temporary or part-time employment whose estimated annual income does not exceed $2,000.
Performance. An event in which a performer or performing entity receives compensation for personal services performed in, derived from, or connected with sources within Massachusetts by competing, demonstrating, exhibiting, entertaining or educating an audience, making a public appearance, or endorsing merchandise.
Performer. A performer may be (i) an athlete such as a wrestler, boxer, golfer, tennis player, sports team member or other athlete who is paid for competing, demonstrating, making a public appearance, or endorsing merchandise, as well as a person paid to further an athlete's performance or an athletic event performing services such as owner or leader of a performing entity; agent or manager of a performing entity or performer; referee, coach, or trainer; member of a production crew; or (ii) a paid entertainer or speaker, such as an actor, singer, musician, dancer, circus performer, comedian, celebrity, public speaker or lecturer, as well as any person paid to further an entertainer's or speaker's performance such as owner or leader of a performing entity; agent or manager of a performing entity or performer; or writer, director, coach, designer, or member of a sound, light, stage or production crew.
Performing entity. A corporation, partnership, limited partnership, limited liability company, corporate trust or other entity that employs, engages, or comprises one or more performers.
Promoter. A person, association, corporation, partnership, limited partnership, limited liability company, corporate trust or other entity that organizes, produces, or sponsors a performance.
Quarter-monthly Period. The first seven days of a calendar month, the eighth through the 15 th day of a calendar month, the 16 th through the 22 nd day of a calendar month, or the 23rd through the last day of a calendar month.
Seasonal Employer. An employer that is required to deduct and withhold Massachusetts income tax and that regularly has no withholding tax liability in the same one or more calendar months each year.
Taxpayer. Any person or entity subject to the tax imposed by M.G.L. c. 62 or c. 62B, including individuals, trustees and other fiduciaries, estates and corporate trusts, and employers or other entities required to withhold tax.
Transacting Business within the Commonwealth. Having or maintaining within this state, directly or indirectly, an office, distribution house, sales house, warehouse, or other place of business, or otherwise operating or engaging in business within this state by or through any agent or other representative under the authority of the employer.
Wages. For withholding purposes only, wages as defined in Code § 3401(a), periodic payments and nonperiodic distributions as defined in Code § 3405 and subject to federal withholding, and contributions paid by the employer on behalf of the employee pursuant to M.G.L. c. 32, § 22(10) or pursuant to M.G.L. c. 32, § 65D(i) and not otherwise included as wages.