Recent Additions, Drafts and Notices

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Category	Description	Date Added
Sales/Use	Working Draft 830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators	4/24/23
Corp	830 CMR 63.38JJ.1: Disability Employment Tax Credit	4/14/23
Income/Corp/Admin	TIR 23-6: Tax Provisions in Certain Massachusetts Legislation Enacted in 2022	3/28/23
Sales/Use	Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard	3/23/23
Income/Admin	TIR 23-5: Chapter 62 Conformity to Select Provisions of the 2022 Internal Revenue Code	3/1/23
Admin	TIR 23-4: Interest Rate on Overpayments and Underpayments	3/1/23
Room Occupancy	TIR 23-3: Tourism Destination Marketing District Special Assessment	1/25/23
Corp	TIR 23-2: Accounting for Leases Under ASC 842 for Purposes of the Massachusetts Non-Income Measure Corporate Excise	1/5/23
Income/Admin	TIR 23-1: Tax Provisions in the Fiscal Year 2023 Budget, Including Massachusetts Personal Income Tax Code Update	1/5/23