Massachusetts Department of Revenue

Latest documents

• Directive 25-1: Taxation of Sale or Rental of Cable Television Converter Boxes, Set-top Boxes, Cable System Terminal Devices, and Other Similar Devices
• Letter Ruling 24-2: Taxability of Continuous Glucose Monitors Designed for Use in Conjunction with Automated Insulin Delivery Systems
• Letter Ruling 24-1: Taxability of Genetic Testing and Analysis Services
• Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard
• Letter Ruling 22-1: Taxability of Continuous Glucose Monitors
• Directive 21-1: Personal Income Tax Guidance for Employees who Telecommuted in 2020 due to the COVID-19 State of Emergency
• Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income
• Letter Ruling 20-2: Applicability of the Room Occupancy Excise to Complimentary Rooms Provided by a Gaming Establishment
• Directive 20-1: Acceptance of Electronic Signatures
• Letter Ruling 20-1: Sales at Cash Registers Located in the Restaurant Areas of a Supermarket

Featured documents

• Letter Ruling 83-16: Tax-Sheltered Annuity
• Directive 88-15: Unregistered Out-of-State Vendor; Local Agent or Representative
• Letter Ruling 79-15: Medicine and Medical Devices: Blood Diagnostic Products
• Letter Ruling 87-6: Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities
• Letter Ruling 02-1: Taxation of the Transfer of a Decedent's MA Property
• Letter Ruling 84-12: Sale, Rental and Maintenance of Computer Programs
• Letter Ruling 14-3: Application of Massachusetts sales tax to portable medical device under G.L. c. 64H, s. 6(l)
• Directive 88-5: New Parts; Later Improvements; Machinery used in Manufacturing in an Industrial Plant
• Letter Ruling 14-1: Sales/Use Tax on Subscription to On-line Merchandise Database
• Letter Ruling 78-16: Corporate Trust; Election to be a Regulated Investment Company