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Recent Additions, Drafts and Notices

Updated - October 16, 2020

Category

Description

 

Date Added

Income 830 CMR 62.5A.3: Massachusetts Source Income of Non-Residents Telecommuting due to the COVID-19 Pandemic   10/16/2020
Income Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income   10/9/2020
Income TIR 20-14: Annual Update of Real Estate Tax Credit for Certain Persons Age 65 and Older   9/24/2020
Admin TIR 20-13: Interest Rate on Overpayments and Underpayments   9/23/2020
Sales/Use Proposed Amendment - 830 CMR 62C.16.2: Sales and Use Tax Returns and Payments   9/17/2020
Room Occ Proposed Amendment - 830 CMR 64G.1.1: Massachusetts Room Occupancy Excise   9/17/2020
Notice Notice of Public Hearing, October 27, 2020   9/17/2020
Admin TIR 20-12: Further Extension of Late-File and Late- Pay Penalty Relief for Certain Business Taxpayers Affected by the COVID-19 State of Emergency   9/16/2020
Sales/Use EMERGENCY Amendment - 830 CMR 62C.16.2: Sales and Use Tax Returns and Payments   9/16/2020
Room Occ EMERGENCY Amendment - 830 CMR 64G.1.1: Massachusetts Room Occupancy Excise   9/16/2020
Sales/Use TIR 20-11: Jordan’s Furniture, Inc. v. Commissioner of Revenue – Sales Tax Holiday   8/28/2020
Admin Proposed 830 CMR 62C.8.1:  Massachusetts Reporting Requirements for Third Party Settlement Organizations   8/7/2020
Income 830 CMR 62.6.5:  Angel Investor Tax Credit    7/24/2020
Admin TIR 20-10: Revised Guidance on the Massachusetts Tax Implications of an Employee Working Remotely due to the COVID-19 Pandemic   7/21/2020
Room Occ Letter Ruling 20-2: Applicability of the Room Occupancy Excise to Complimentary Rooms Provided by a Gaming Establishment   7/14/2020
Income/Corp TIR 20-9: Massachusetts Tax Implications of Selected Provisions of the Federal CARES Act   7/13/2020
Admin TIR 20-8:  Interest Rate on Overpayments and Underpayments   6/23/2020
Admin TIR 20-7:  Extension of Late-File and Late- Pay Penalty Relief for Certain Business Taxpayers Affected by the COVID-19 State of Emergency   6/18/2020
Cig TIR 20-6:  Tax and Licensing Provisions in An Act Modernizing Tobacco Control   6/1/2020
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