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 89-12: Transfer of Real Property to Secure a Debt
• Letter Ruling 93-7: Investment Activities of a Security Corporation: Short-term Security Placements and the Purchase of Security Futures
• Directive 12-2: Scope of Certain Permissible Activities and Use of a Security Corporation
• Directive 18-1: Taxation of Purchases and Room Rentals by Government Employees
• Letter Ruling 81-19: Federal Fuel Tax Credit
• Directive 10-1: Extensions of Time to File for Corporate Taxpayers Included in a Combined Group for the 2009 Taxable Year
• Letter Ruling 01-4: Provision of Administrative Services By Massachusetts Service Provider to Offshore Investment Companies
• Letter Ruling 85-19: Auto Repairs
• Directive 98-3: The Eligibility of Certain Constructive Dividends for the Massachusetts Dividends Received Deduction