A lock icon ( c. 64H, s. 6 (e) and (f), Letter Ruling 88-4: Blood Diagnostic Products, Letter Ruling 88-3: Sales Promotion Package, Letter Ruling 88-2: Limited Partnership, Composite Return, Letter Ruling 88-1: Filing Requirements on Merger of a Domestic Corporation Into a Foreign Corporation, Letter Ruling 87-19: Corporate Trust Qualifying as Regulated Investment Company, Letter Ruling 87-18: Basis of Property Acquired From Decedent, Letter Ruling 87-17: Decedent's interest in marital trust on which inheritance taxes on future interests have been paid, Letter Ruling 87-16: Sale of Building Materials and Supplies in a Turnkey Project for a Local Housing Authority, Letter Ruling 87-15: Merger of State and Out-of-State bank; Taxable Year Reporting Requirements, Letter Ruling 87-14: Corporate Trust Qualifying as Regulated Investment Company - Capital Gains Dividends Paid To Shareholders, Letter Ruling 87-13: Individualized Patient Medication Schedules, Letter Ruling 87-12: Data Processing Services, Letter Ruling 87-11: Stock Savings bank; Conversion to Wholly-Owned Subsidiary of Bank Holding Company, Letter Ruling 87-10: Partnership, Credit to Partners for Taxes Paid Another Jurisdiction, Letter Ruling 87-9: Corporate Trust Alternative Apportionment, Letter Ruling 87-8: Treatment of Pension Plan; Contributions and Benefits, where Governmental Employer "Picked Up" Contributions under Code s. 414(h)(2), Letter Ruling 87-6: Stripped Bonds and Stripped Coupons from Massachusetts Tax-Exempt Securities, Letter Ruling 87-5: Distributions from Share Insurance Fund; Estimated Tax; Changes in Accounting Methods; Cooperative Banks, Letter Ruling 87-4: Reporting Requirements for IRA Custodians and Trustees, Letter Ruling 87-3: Sales of Real Estate held By Corporate Trust, Letter Ruling 87-1: Real Estate Mortgage Investment Conduit (REMIC), Letter Ruling 86-10: Nexus and Public Law 86-272: Solicitation of Sales Non-Resident Salesperson; Automobile Leased by Corporation, Letter Ruling 86-9: Sale-Leaseback of Equipment, Letter Ruling 86-7: Lodge With Dormitories and Private Rooms, Letter Ruling 86-6: Trust Income where Grantor is Owner, Letter Ruling 86-5: Rooms Rented to the Department of Public Welfare, Letter Ruling 86-4: Construction Equipment; Direct Payment Permit, Letter Ruling 86-3: Photograph Retouching, Letter Ruling 86-2: Allocation of Charges for Room, Meals and Recreational Facilities, Letter Ruling 86-1: Security Corporation: Annuities Used to Fund Deterred Compensation Obligations, Letter Ruling 85-70: Property Purchased for Use Outside MA, Letter Ruling 85-69: Repair and remodeling of Fur Garments, Letter Ruling 85-68: Wireless Alarm Systems, Letter Ruling 85-67: Propane Gas sold to Roofers and Welders, Letter Ruling 85-66: Medicine and Medical Devices over the Counter Drugs, Letter Ruling 85-65: Medical History Identification Cards, Letter Ruling 85-63: Reorganization from Corporation to Corporate Trust, Letter Ruling 85-62: IRA Capital Loss Deduction, Letter Ruling 85-61: Computer Access Charges, Letter Ruling 85-60: Drop Shipments, Sales to State and Federally Chartered Credit Unions, Letter Ruling 85-59: Medicine and Medical Devices Infusion Pumps, Letter Ruling 85-58: Newsletters, Advertising Space, Letter Ruling 85-57: Medicine and Medical Devices, Letter Ruling 85-55: Prefabricated Buildings; Sales to Federal Government Or Commonwealth; Sales for Resale, Letter Ruling 85-53: Vessels and Supplies Sold for Commercial Clam Digging Use, Letter Ruling 85-52: Severance Pay Related Employment Outside Massachusetts, Letter Ruling 85-51: Food Preparation Equipment Purchased by Restaurant, Letter Ruling 85-50: Dividends from Corporation Holding MA Muni Bonds, Letter Ruling 85-49: Employee Educational Assistance, Letter Ruling 85-48: Requirement to Make Estimated Tax Payments; Exceptions, Letter Ruling 85-47: Withholding Requirements for Dependent Care Assistance, Sick Pay and Distributions from Qualified Plans, Letter Ruling 85-46: Motor Vehicles Rented by Government Employees, Letter Ruling 85-45: Waste Treatment Chemicals, Letter Ruling 85-44: Dietary Supplements: Brewer's Yeast, Letter Ruling 85-43: Industrial Equipment and Motor Vehicles Sold by Out-of-State Vendor, Letter Ruling 85-41: Telecommunications Equipment, Letter Ruling 85-40: Photoprocessing Equipment; Industrial Plant, Defined; Vendor Registration, Letter Ruling 85-39: Property Purchased for Use in the Commonwealth; Portable Crushing Plant, Letter Ruling 85-38: Alimony and Child Support, Distinguished, Letter Ruling 85-37: Motor Vehicles, Defined: Drill Riggers; Casual and Isolated Sales, Letter Ruling 85-36: Life Insurance Company Excise: Capital Resource Company Act, Letter Ruling 85-34: Sales to 501(c)(3) Organizations, Letter Ruling 85-33: Medicine and Medical Devices: Patient Lifts, Letter Ruling 85-31: Reports Consisting of Personal or Individual Information, Letter Ruling 85-30: Installment Sale: Income Reported in the Year of Sale, Losses on Default, Letter Ruling 85-29: Rental Deduction for Married Couples, Letter Ruling 85-28: U.S. Foreign Service Contributory Annuity, Letter Ruling 85-27: Lease and Installment Sale, Distinguished, Letter Ruling 85-26: Holding Period for Long-Term Capital Gain, Letter Ruling 85-24: Tanning Booths; Franchise Agreements, Letter Ruling 85-23: Security Corporation: Venture Capital Business; Apportionment, Letter Ruling 85-22: Trustee in Bankruptcy: Escrow Accounts, Letter Ruling 85-21: Medicine and Medical Devices: Nocturnal Enuresis Unit, Letter Ruling 85-20: Meals Sold to Government Agencies and 501(c)(3) Organizations, Letter Ruling 85-17: Food Products, Defined: Dietary Aids, Letter Ruling 85-15: Non-Resident Performing Artists and Theater Companies, Letter Ruling 85-14: Tax Sheltered Annuity; Salary Reduction Agreement, Letter Ruling 85-13: Sales Tax Treatment of Commercial Artwork, Letter Ruling 85-12: New York State Contributory Pension; Earned Income and Unemployment Compensation, Distinguished, Letter Ruling 85-11: Telecommunications Equipment, Letter Ruling 85-10: Parties to Leasing Arrangements; Fuel Tax Reporting Requirements, Letter Ruling 85-9: Late Charges; Video Rentals; Membership Fees, Letter Ruling 85-7: Paper Purchased by Law Firm, Letter Ruling 85-6: Recycled Waste Products, Letter Ruling 85-5: Filing Requirements of Limited Partnership, Letter Ruling 85-4: Transfer of Appreciated Securities to Pooled Income Fund, Letter Ruling 85-3: Reorganization of Corporation to Corporate Trust, Letter Ruling 85-2: Meals Purchased by 501(c)(3) Organization, Letter Ruling 84-109: Reporting Requirements for IRA Trustee and Custodians, Letter Ruling 84-107: Reciprocal Agreements for Resident Tax Withholding; Excessive Exemptions, Letter Ruling 84-106: Credit for Taxes Due Other States; City Income Taxes, Distinguished, Letter Ruling 84-105: Individual and Corporate Non-Resident Limited Partners, Letter Ruling 84-104: Sales of Computer Space and Computerized Real Estate Listings; Nexus and Public Law 86-272, Letter Ruling 84-103: Alcoholic Beverages Sold by Veterans' Organization, Letter Ruling 84-102: Sales of Corporate Assets, Letter Ruling 84-101: Homeowners Association, Letter Ruling 84-100: ACRS; Incentive Stock Options; Investment Tax Credit Carryforward; Withholding on Personal Service Contracts; Estimated Tax, Letter Ruling 84-99: Non-Massachusetts Testamentary Trust with Resident Beneficiary, Letter Ruling 84-98: Commercial Annuities, Withholding, Letter Ruling 84-97: Contributions to a Keogh Plan; Lump-Sum Distribution to a Non-Resident, Letter Ruling 84-96: License Reporting Requirements under G.L. Step 6: On the right side of the page where it states My Voucher Has a Payment Number click No. December Revenue Collections Total $3.839 Billion 1/05/2023 Massachusetts Department of Revenue Monthly collections down $398 million or 9.4% vs. December 2021 actual; $333 million above benchmark News December 2022 Mid-Month Revenue Report 12/20/2022 Massachusetts Department of Revenue See all news and announcements Feedback Future changes to the federal estate tax law will not affect the Massachusetts estate tax law, as the reference for Massachusetts estate tax pur- Monthly collections down $398 million or 9.4% vs. December 2021 actual; $333 million above benchmark. Updated: November 28, 2022 All Massachusetts tax forms are in PDF format. If you agree with the information, there is no need to contact us. A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. The Commonwealth of Massachusetts Department of Revenue Audit Division 200 Arlington St. - Room 4300 Chelsea, MA 02150 NOTICE OF INTENT TO ASSESS This is an official notice from the Massachusetts Department of Revenue AMY A. PITTER, COMMISSIONER JOSEPH J. MCDERMOTT, DEPUTY COMMISSIONER FISRT M. LAST 971C STREET ADDRESS SOUTH PORTLAND ME 04106 . It is a notice of intent to assess because our member's tax return was selected for verification. Forms are available in other formats. c. 63, s. 38(l), Letter Ruling 11-7: Sales Tax on Photovoltaic Solar Energy System, Letter Ruling 11-6: Security Corporation, Purchase of Tax Credits, Letter Ruling 11-5: Sales/Use Tax on Pharmaceutical Compounds used in Clinical Trials, Letter Ruling 11-4: MA Sales/Use Tax: Online Services for Prospective Employees, Letter Ruling 11-3: Authentication Services/Digital Certificates, Letter Ruling 11-2: MA Sales/Use Tax; Sales of On-line Services, Letter Ruling 11-1: Sales Tax; Installed Utility Poles, Letter Ruling 10-6: Application of 830 CMR 63.32B.2(8)(f), Limitation on Use of Pre-combination NOL, Letter Ruling 10-5: Applicability of Brownfields Tax Credit to Solid Waste Facility, Letter Ruling 10-4: Sales Tax Exemption for Anaerobic Digestion Systems, Letter Ruling 10-3: Sales Tax on Machinery Used to Construct a Wind Turbine, Letter Ruling 10-2: Application of the Container Exemption, Letter Ruling 10-1: Litigation Support Services, Letter Ruling 99-17: MA Tax Treatment of a Corporate Trust, Its Qualified Subchapter S Subsidiary, and a Non-Massachusetts Single-Member Limited Liability Company Whose Only Member is the Corp Trust, Letter Ruling 99-16: Metered Electricity Used in Manufacturing, Letter Ruling 99-15: Radioactive Seed Implant Procedure, Letter Ruling 99-14: Manufacturing Exemption; Wood Waste Reclamation Facility, Letter Ruling 99-13: Partnership: Classification and Flow-Through of Attributes, Letter Ruling 99-12: Tax Treatment of Digitized Architectural Models, Letter Ruling 99-11: Transcripts sold by Court Reporters, Letter Ruling 99-10: Sales Tax Record Keeping for Special Athletic Event, Letter Ruling 99-9: Sale Lease-Back Agreement, Letter Ruling 99-8: Sales Tax on Banana Ripening Agent and Generator Loans, Letter Ruling 99-7: Application of Economic Opportunity Area Credit under St. 1998, c. 286, Letter Ruling 99-6: Convention Center Financing Surcharges; Sales Price, Letter Ruling 99-5: Nexus Based on the Presence of Leaseholds in Massachusetts, Letter Ruling 99-3: Casual and Isolated Sale of Corporate Assets, Letter Ruling 99-2: Database Access Charges, Letter Ruling 98-20: Use Tax on Antique Purchased Out-of-State, Letter Ruling 98-19: Eligibility of an Electing Small Busness Trust for Inclusion in an S Corporation Composite Return, Letter Ruling 98-18: Sales Taxability of Surgically Implanted Orthopedic Devices, Letter Ruling 98-17: Photofinishing Equipment - Manufacturing Exemption, Letter Ruling 98-16: Application of G.L. How to register your business with the MassTaxConnect You can register the business online by visiting MassTaxConnect. Please limit your input to 500 characters. c. 64H, s. 1, "sales" and "selling", Letter Ruling 08-4: Application of Sales Tax to Sales of Beverages by Health Club Facilities, Letter Ruling 08-3: Exemption from Sales Tax for Medicine, Letter Ruling 08-2: Separate Entity Status and Federal Classification for Each Series of an LLC, Letter Ruling 08-1: Foreign LLC treated as a disregarded entity for Massachusetts Tax Purposes, Letter Ruling 07-2: Security Corporation Classification, Letter Ruling 07-1: Qualification as a Manufacturing Corporation under G.L. Cookies are required to use this site. If you're looking for filing information, head to http://ow.ly/Z5Vf50L8ps9for more details. The feedback will only be used for improving the website. Massachusetts Department of Revenue offered by Massachusetts Department of Revenue Contact DOR Connect with the Massachusetts Department of Revenue (DOR) with MassTaxConnect, by email, phone or in person. The outstanding balance for a specified tax year. Please let us know how we can improve this page. Department of Revenue letter rulings by Massachusetts. 64H, s. 6(m), Letter Ruling 91-4: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally Chartered Out-of-State Credit Union, Letter Ruling 91-3: Security Corporation Holding Beneficial Interests of a Business Trust, Letter Ruling 91-2: Classification of a Delaware Business Trust as a Foreign Corporation for Massachusetts Tax Purposes, and Nexus, Letter Ruling 91-1: Filing Requirements of an Insurance Company that Redomesticates to Massachusetts During the Taxable Year, Letter Ruling 90-5: Manufacturing Classification of Cogeneration Plant, Letter Ruling 90-4: Sales Taxation of Wigs, Letter Ruling 90-3: Sales Tax Exemption - Magazine, Letter Ruling 90-2: Sales Tax on Television Commercial Encoding and Monitoring Activities, Letter Ruling 90-1: Deeds Excise Applied to Limited Equity Residential Cooperatives, Letter Ruling 89-11: Deliveries To Out-of-State Purchasers, Letter Ruling 89-10: Limited Partnership Interest, Letter Ruling 89-9: Authority Certificates of Participation, 1988 Series, Letter Ruling 89-8: Mutual Holding Companies, Letter Ruling 89-7: Chemicals Used In Photoprocessing, Letter Ruling 89-6: IRC s. 501 Corporation May Not Be Manufacturing or R&D Corporation, Letter Ruling 89-5: Liquidation of RIC Organized as a Corporate Trust, Letter Ruling 89-4: Bank Excise Requires Same Method of Accounting for Massachusetts as Federal, Letter Ruling 89-3: Sale of Videotaped Animation and Purchase of Production Equipment, Letter Ruling 89-2: Security Corporations and Installment Obligations, Letter Ruling 89-1: Military Retirement Benefits, Letter Ruling 88-14: Computer Software Sales, Letter Ruling 88-13: Bank Holding Company Qualifying for Security Corporation Status, Letter Ruling 88-12: Adoption Expenses Qualifying for Exemption Under G.L. c. 63, s. 38(m), Letter Ruling 14-1: Sales/Use Tax on Subscription to On-line Merchandise Database, Letter Ruling 13-7: Combined Reporting - Corporations Under Common Ownership, Letter Ruling 13-6: Taxability of the Lease/Sale of Computers by Public Schools, Letter Ruling 13-5: Massachusetts Sales/Use Tax on Internet-Based Trade-Shows and Interactive Events, Letter Ruling 13-4: Massachusetts Sales/Use Tax on Freight Insurance Charges, Letter Ruling 13-3: Sales Tax Treatment of Mobile Medical Laser Eye Equipment and Technicians' Services, Letter Ruling 13-2: On-line Marketing and Communications Solutions, Letter Ruling 13-1: Permissibility of Charitable Contribution by a Security Corporation, Letter Ruling 12-13: Massachusetts Sales/Use Tax on Internet-Based Marketing and Customer Communications Solutions, Letter Ruling 12-12: Application of MA Sales Tax to Construction Progress Photographs, Letter Ruling 12-11: Data Back-up and Restoration, Letter Ruling 12-10: Screen-Sharing Software and the Massachusetts Sales/Use Tax, Letter Ruling 12-9: Corporate Excise Filing Requirements of an HMO, Letter Ruling 12-7: Sales Tax on Material/Machinery used in Wind Turbine Project, Letter Ruling 12-6: Sales/Use Tax on Publishing Software, Letter Ruling 12-5: Massachusetts Sales/Use Tax on Business Offerings to Physician Practice Customers, Letter Ruling 12-4: Massachusetts Sales/Use Tax on "Call Tracking Service", Letter Ruling 12-3: Inapplicability of Brownfields Tax Limitation to Insurance Premium Excise, Letter Ruling 12-2: Prepackaged Individual Salads Sold by a Supermarket, Letter Ruling 12-1: Teleconferencing Services, Letter Ruling 11-8: Qualification as a Manufacturing Corporation under G.L. A second part of the letter says to send in an original signed letter from the social security administration indicating my ID number. ) or https:// means youve safely connected to the official website. Turnpike Fuels Excise Refund Program, December Revenue Collections Total $3.839 Billion. Your browser appears to have cookies disabled. of State, Letter Ruling 01-11: Sale of Transportable Dry Storage Systems, Letter Ruling 01-10: Composite Return for Family Partnership with Trust Partners, Letter Ruling 01-9: Financial Institution Excise; Corporate Trusts and QSUBs, Letter Ruling 01-8: Sales Tax Consequences of Aircraft Lease/Financing, Letter Ruling 01-7: Requests for Separate Classification as a Partnership and Security Corporation, Letter Ruling 01-6: Sales Tax Treatment of Certain Clean Room Equipment, Letter Ruling 01-5: Sales of Video Productions, Letter Ruling 01-4: Provision of Administrative Services By Massachusetts Service Provider to Offshore Investment Companies, Letter Ruling 01-3: Application of Sales/Use Tax to Proficiency Testing Materials, Letter Ruling 01-2: Sales and Use Tax Treatment of Magnetic Resonance Imaging Equipment and Services, Letter Ruling 01-1: Reorganization with a QSUB and a General Partnership Parent, Letter Ruling 00-17: Two-Tier RICs; Deduction for U.S. An official website of the Commonwealth of Massachusetts, for the Massachusetts Department of Revenue > Organization Sections > Content. ) or https:// means youve safely connected to the official website. It may not be relied upon by other taxpayers. c. 63, s. 1, Letter Ruling 96-6: Is a Sale Leaseback Financing Transaction Subject to Massachusetts Sales and Use Tax, Letter Ruling 96-5: Charges for Gas/Pipeline Transportation, Letter Ruling 96-4: Automobile Re-painting, Letter Ruling 96-3: Applicability of the Sales Tax to Flax Seed Oil, Letter Ruling 96-2: Sales of Malt Beverages by Restaurant Brewery, Letter Ruling 95-13: Liquidation of Corporate Trust into Corporate Parent, Letter Ruling 95-12: Rental of Rooms in a Former Seasonal Motel Converted to Condominiums, Letter Ruling 95-11: Stair Assist Power Bar, Letter Ruling 95-10:Taxation of Gain from Sale of Winning Massachusetts Lottery Ticket, Letter Ruling 95-9: Returnable Gas Containers, Letter Ruling 95-8: Foreign Limited Liability Partnership, Letter Ruling 95-7: Tax Classification of Joint Trading Account Established by a Group of Mutual Funds, Letter Ruling 95-6: MA Tax Consequences of Liquidation of a MA Corporate Trust, Letter Ruling 95-5: Sales and Use Tax Treatment of G.L. Your resource for tax counsel, forms, and guidance. In other cases, DOR may have to examine a taxpayer's books, records, etc., to verify his or her tax liability. Monthly Reports of Collections and Refunds. Step 7: Four boxes will open up for . To translate a PDF or webpage's language, visit DOR's translation page . c. 64H, s. 6(i) Exemption Where Lessee is Engaged in Manufacturing, Letter Ruling 98-11: Specially-marked Trash Bags for Use in Municipal Disposal Program, Letter Ruling 98-10: Out-of-State Deliveries, Letter Ruling 98-9: Sales of Therapeutic Seating System, Letter Ruling 98-8: Sales Taxability of Orthopedic Braces for Shoes, Letter Ruling 98-7: Admission to Sports Events, Letter Ruling 98-6: Sales of Substance for Treatment of Osteoarthritis, Letter Ruling 98-5: Sales Tax on Medical Device, Letter Ruling 98-4: Treatment of an ESOP's Distribution of Cash Derived from Dividends, Letter Ruling 98-3: Sales of Alternating Pressure Pad Units and Hospital Beds, Letter Ruling 98-2: Applicability of the Sales Tax Exemption under G.L. c. 121A Urban Redevelopment Corporations, Letter Ruling 95-4: Massachusetts NOL Carryover Survives a Statutory Merger that Qualifies as an 'F' Reorganization, Letter Ruling 95-3: Application of the Deeds Excise to a Lease Financing Transaction, Letter Ruling 95-2: Sale of Crossword Puzzle Magazines under G.L. Please do not include personal or contact information. The IRS will give you a copy of the said letter if you don't have one. Please remove any contact information or personal data from your feedback. c. 64H, s. 6(f), Letter Ruling 98-1: 80 Percent or More Ownership of a Non-Massachusetts Business Entity by an S Corporation, Letter Ruling 97-2: Hub and Spoke Investment Structure, Letter Ruling 96-7: Classification of a Foreign Corporation as a Financial Institution under G.L. Massachusetts Department of Revenue DOR Letter Rulings A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws. Department of Revenue letter rulings : Massachusetts. Don't panic. Massachusetts Tax Credit Transparency Reports. Share sensitive information only on official, secure websites. It is true, Massachusetts Department of Revenue wants copies of your W-2s, 1099s, etc. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. An official website of the Commonwealth of Massachusetts. Obligation Interest, Letter Ruling 00-16: Foreign Electric Company is a "Utility Corporation", Letter Ruling 00-15: The Meaning of "Reasonable Transportation Charges", Letter Ruling 00-14: Database Service - Sales and Use Tax Issues, Letter Ruling 00-13: Application of Sales Tax to Research and Report Services, Letter Ruling 00-12: Flow Through of Exempt Interest in a Two-Tiered RIC Structure, Letter Ruling 00-11: Massachusetts Tax Treatment of a Netherlands BV, Letter Ruling 00-10: Sales Tax Treatment of Property Used Inconsistently with Resale or Exempt Use Certificate, Letter Ruling 00-9: Tax Consequences of Converting a Subsidiary Manufacturing Corporation into a Limited Liability Company, Letter Ruling 00-8: Treatment of a Non-Massachusetts Single Member Limited Liability under Chapters 62 and 63 of the General Laws, Letter Ruling 00-7: Sales Tax Treatment of Transactions that Relate to Communications Towers, Letter Ruling 00-6: Pest Elimination System. A lock icon ( c. 64H, s. 6(m), Letter Ruling 93-12: Classification of a Mutual Fund Structure Known as a "Hub and Spoke", Letter Ruling 93-11: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership, Letter Ruling 93-10: Sales Tax Treatment of Building Materials and Supplies Used in the Construction of a Memorial by a Veterans Group, Letter Ruling 93-9: Security Corporation Classification; Investment in Limited Partnerships, Letter Ruling 93-8: Security Corporation Classification; Mortgage-backed Securities, Letter Ruling 93-7: Investment Activities of a Security Corporation: Short-term Security Placements and the Purchase of Security Futures, Letter Ruling 93-6: Massachusetts Tax Treatment of a Qualified REIT Subsidiary, Letter Ruling 93-5: Sales Tax Treatment of a Liquid Nutrition Drink, Letter Ruling 93-4: Application of Residential Exemption for Electricity to Common Areas and Unoccupied Apartments in Residential Apartment Complexes, Letter Ruling 93-3: Application of Deeds Excise to Transfers by Government Agency, Letter Ruling 93-2: Upgrades of Canned Computer Software, Letter Ruling 93-1: Taxation of U.S. Department of Revenue : Free Download, Borrow, and Streaming : Internet Archive Department of Revenue letter rulings by Massachusetts. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Go to the Massachusetts Department of Revenue website for more information. Addeddate 2014-09-17 15:07:49.970029 Bookplateleaf 0006 Call number MASS. Minimum of 30 days for a response, you should hear back within a day or two answering questions North. Your tax resource center for individuals. Judges' Retirement Benefits, Letter Ruling 92-6: Application of Deeds Excise to Transfers by Government Agency, Letter Ruling 92-5: Application of Sales Tax Exemption, G.L. c. 63, s. 38(m) to Subsidiary of a Financial Institution, Letter Ruling 98-15: Small Business Exemption: Electricity Purchases by Management Company, Letter Ruling 98-13: Composite Return Filing, Letter Ruling 98-12: Application of G.L. Chances are you have these w2 copies in your files and you just need to pull them out and follow these steps. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. (Commonwealth of Massachusetts, Department of Revenue, Division of Local Services, 2022-11-17) DOR News (2022-11) Massachusetts. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Boston Library Consortium Member Libraries Contributor UMass Amherst Libraries Language English Volume . When a taxpayer wants to use an electronic signature on a form, it must include a statement, either in the cover letter or in the email transmitting the document, that says, to the effect, as . Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. A .mass.gov website belongs to an official government organization in Massachusetts. An LR is issued to an individual taxpayer with respect to a particular set of facts and represents the position of the Department on those facts only. Please limit your input to 500 characters. Enforcement Division ( 800 ) 392-6089 ( toll-free in Massachusetts ) Child Enforcement. The Commonwealth of Massachusetts Department of Revenue Audit Division 200 Arlington St. - Room 4300 Chelsea, MA 02150 NOTICE OF INTENT TO ASSESS This is an official notice from the Massachusetts Department of Revenue AMY A. PITTER, COMMISSIONER JOSEPH J. MCDERMOTT, DEPUTY COMMISSIONER FISRT M. LAST 971C STREET ADDRESS SOUTH PORTLAND ME 04106 . : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Massachusetts Dept. Massachusetts Tax Information: Massachusetts Department of Revenue PO Box 7010 Boston, MA 02204 Phone: 1-800-392-6089 1975-1, Letter Ruling 77-8: Interest on a Growth Certificate, Letter Ruling 77-7: Abatement of Sales Tax Paid on Stolen Automobile, Letter Ruling 77-6: Rollover Contributions from an IRA to an HR-10 (Keogh) Plan, Letter Ruling 77-5: Meals Served by a Fraternity, Letter Ruling 77-4: Distributions from a Regulated Investment Company: Effect on Basis of Shares, Letter Ruling 77-3: Liquidation of Corporate Trust, Letter Ruling 77-2: Rollover Contributions From an IRA to an HR-10 (Keogh) Plan, Letter Ruling 77-1: Interest on an HR-10 (Keogh) Plan. Use this button to show and access all levels. Top-requested sites to log in to services provided by the state. There are 2 main types of audits. Submit this form to your local assessor with a copy of the IRS exemption letter. You skipped the table of contents section. A .mass.gov website belongs to an official government organization in Massachusetts. 75 were here. Contact our customer service staff immediately at (608) 264-4598 and a representative will assist you. Share sensitive information only on official, secure websites. Letter Ruling 22-1: Taxability of Continuous Glucose Monitors, Letter Ruling 20-2: Applicability of the Room Occupancy Excise to Complimentary Rooms Provided by a Gaming Establishment, Letter Ruling 20-1: Sales at Cash Registers Located in the Restaurant Areas of a Supermarket, Letter Ruling 18-3: Energy Storage System used at Photovoltaic Electricity Generation Facility, Letter Ruling 18-2: Corporate Excise Treatment of Motor Vehicle Inventory, Letter Ruling 18-1: Impact of Federal 338(h)(10) Election on Certain Corporate Excise Credits, Letter Ruling 14-4: On-Line Compliance and Ethics Training, Letter Ruling 14-3: Application of Massachusetts sales tax to portable medical device under G.L. Once all estate tax due is paid, the Department will issue the Massachusetts Estate Tax Closing Letter and a Certificate Releasing Massachusetts Estate Lien for each piece of real estate. Department of Revenue. Desk audits . These examinations are known as field audits. 2003, the Massachusetts estate tax is an amount computed using the credit for state death taxes allowed by section 2011 of the Internal Revenue Code in effect on December 31, 2000. Letter Ruling 17-3: Net Worth Calculation Where Subsidiaries Owned Indirectly Through a Pass-Through Entity, Letter Ruling 17-2: Taxability of an Extended Warranty Contract when purchased with a SmartPhone, Letter Ruling 17-1: Taxability of Charges Involving a Mobile Point of Sale Device Containing Pre-Loaded Software, Letter Ruling 16-3: Taxability of optional service contracts when purchased with taxable computer hardware, Letter Ruling 16-2: Sales of Pollution Control Equipment for use in the operation of an Electricity Generation and Distribution Plant, Letter Ruling 16-1: Application of the Massachusetts Sales Tax to Sales Associated with Employee Rewards Programs, Letter Ruling 15-1: Sales/Use Tax on Sale and Installation of a Ski Lift, Letter Ruling 09-8: "Liquor Store as Caterer", Letter Ruling 09-7: Sales Tax on Medical Devices and Delivery Components, Letter Ruling 09-6: Sales Tax Treatment of Bone Growth Stimulators, Letter Ruling 09-4: Refund of Sales Tax on Returned Merchandise, Letter Ruling 09-3: Impact of Check-the-Box Legislation on Manufacturing Corporation Classification, Letter Ruling 09-2: Sale of Wireless Communication Device in Bundled Transaction, Letter Ruling 09-1: Massachusetts Sales/Use Tax Exemption for Mixed Housing & Commercial Community Project, Letter Ruling 08-14: Machinery and Equipment Used in Quarry Operations, Letter Ruling 08-13: Senior Living Community Project, Letter Ruling 08-12: Exemption for Drugs on Prescription, Letter Ruling 08-11: Taxpayer Domiciled in New York, Resident in Massachusetts, Letter Ruling 08-10: Room Occupancy; Federally Sponsored Corporation, Letter Ruling 08-9: Business Trust/Hospital Construction Project, Letter Ruling 08-8: Taxation of Corporate Jet Employees, Letter Ruling 08-7: Taxation of Qualified Settlement Fund, Letter Ruling 08-6: Use of personal digital devices or Interest browsers for submitting patient prescriptions, Letter Ruling 08-5: Sales of Reports of Individualized Information - G.L. Boston Library Consortium member Libraries Contributor UMass Amherst Libraries language English Volume ) DOR News 2022-11! A.mass.gov website belongs to an official government organization in Massachusetts ) Child enforcement translate. Toll-Free in Massachusetts ) Child enforcement original signed letter from the social security administration indicating My ID.! By visiting MassTaxConnect Massachusetts Dept Revenue Collections Total $ 3.839 Billion will tend to exemptions! Hear back within a day or two answering questions North Massachusetts ) enforcement. 608 ) 264-4598 and a representative will assist you ; americana Digitizing sponsor Massachusetts Dept to your! Step 6: on the right side of the Commonwealth of Massachusetts right side of the IRS exemption.! Under G.L a day or two answering questions North is No need to contact us Number click No Partnership of. 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