Mid-Month Tax Collection Reports. Your tax resource center for individuals. Massachusetts Notice of Intent to Assess - Sample 1 View All Sample Notices Massachusetts Notice of Intent to Assess - Sample 1 This sample Massachusetts Department of Revenue tax audit notice was sent to one our members in South Portland, Maine (ME). A lock icon ( An official website of the Commonwealth of Massachusetts, for the Massachusetts Department of Revenue > Organization Sections > Content. Please do not include personal or contact information. Massachusetts Tax Credit Transparency Reports. These examinations are known as field audits. The feedback will only be used for improving the website. Use this button to show and access all levels. . The feedback will only be used for improving the website. Desk audits Some page levels are currently hidden. DOR manages state taxes and child support. Welcome to the Department of Revenue's YouTube Page! c. 64H, s. 6 (r) and (s), Letter Ruling 88-10: Taxation of Beneficiary of Qualified Subchapter S Trust on Dividends From S Corporation, Letter Ruling 88-9: Leasing of Dock Space, Letter Ruling 88-7: Nexus and Company Cars, Letter Ruling 88-6: Status of REMIC Under G.L. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor The Massachusetts Department of Revenue ( DOR) issued emergency regulation 830 CMR 62C.16.2 (7), which grants extensions on remitting the room occupancy tax and the sales/meals tax and is aimed at assisting small businesses. This page is located more than 3 levels deep within a topic. The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR's acceptance of electronic signatures on administrative forms. Your resource for assorted tax programs and services. The letter says I need to send in a few documents. It is a notice of intent to assess because our member's tax return was selected for verification. A .mass.gov website belongs to an official government organization in Massachusetts. 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. 1) A completed copy of your 2007 Federal Income Tax Return including all schedules, attachments and all forms to substantiate any witholding amounts shown on your return. 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. There are 2 main types of audits. Department of Revenue. 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. In Letter Ruling 22-1 (4/26/2022), the Massachusetts Department of Revenue (Department) determined that durable medical supplies, namely a glucose monitoring device, do not treat or cure illness or do not qualify as equipment worn as a correction or substitute for any functioning portion of the body. Forms are available in other formats. I received a notice of audit from Massachusetts saying they couldn't verify my taxpayer identification number. Chances are you have these w2 copies in your files and you just need to pull them out and follow these steps. Monthly collections down $398 million or 9.4% vs. December 2021 actual; $333 million above benchmark. 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. Publication date 19uu Topics Taxation Publisher Boston, Mass. The IRS will give you a copy of the said letter if you don't have one. 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. Thank you for your website feedback! M.G.L. Your browser appears to have cookies disabled. Department of Revenue Publication date 19uu Topics Taxation Publisher Boston, Mass. (Commonwealth of Massachusetts, Department of Revenue, Division of Local Services, 2022-11-17) DOR News (2022-11) Massachusetts. c. 62, s. 3(B)(b)(5), Letter Ruling 88-11: Cogeneration Power Plants-Claims Of Exemption Under G.L. 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. Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. Massachusetts Department of Revenue DOR Notices and Bills The Massachusetts DOR has various types of notices and bills that are issued to individuals and businesses if it is determined that additional taxes might be or are owed. Step 6: On the right side of the page where it states My Voucher Has a Payment Number click No. c. 62, s. 8, Letter Ruling 88-5: Sale Building Materials and Supplies Under G.L. 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. During the time period covered by this entry, I had no income from which MA taxes 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. ) or https:// means youve safely connected to the official website. We also help cities and towns manage their finances, and administer the Underground Storage Tank . If you need assistance, please contact the Massachusetts Department of Revenue. Massachusetts Dept. 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 . c. 62, s. 7, Letter Ruling 80-62: Sale of Non-Massachusetts Residence, Purchase of Massachusetts Residence, Basis, Letter Ruling 80-61: Sales for Resale; Casual and Isolated Sales, Letter Ruling 80-60: Heat Exchangers: Eligibility for Credit and Exemption, Letter Ruling 80-58: Sales to 501(c)(3) Organizations; Recordkeeping Requirements, Letter Ruling 80-57: Travel Agency Discount Included in Rent, Letter Ruling 80-56: Payments by Partnership to Non-Resident Retiring Partner, Letter Ruling 80-55: Charitable Remainder Annuity Trust with Non-Resident Beneficiary, Letter Ruling 80-54: Losses on Section 1244 Stock, Letter Ruling 80-52: Situs of Sale; Machinery Used in Manufacturing Name, Letter Ruling 80-51: Cassette Tapes of the Bible, Letter Ruling 80-50: Losses on Section 1244 Stock; Deduction of Part B Losses against Part A Income, Letter Ruling 80-49: Sales Price: Payment of Local Property Taxes by Lessee, Letter Ruling 80-48: Casual and Isolated Sales by Charitable Organizations, Letter Ruling 80-47: Medicine and Medical Devices: Non-Prescription Prosthetic Supplies, Letter Ruling 80-46: Meals Provided by Hospital or Educational Institutions, Letter Ruling 80-45: Meal Items Sold By Convenience Stores, Letter Ruling 80-44: Materials Purchased by Construction Contractor, Letter Ruling 80-43: Frozen Pizzas Sold by Restaurant, Letter Ruling 80-42: Massachusetts Industrial Finance Agency Bonds, Letter Ruling 80-41: Nexus: Regulated Investment Company, Letter Ruling 80-40: Rollover from a Qualified Pension Plan to an IRA, Letter Ruling 80-39: Fellowship Payments to Japanese Citizen, Letter Ruling 80-38: Municipal Deferred Compensation Plan, Letter Ruling 80-37: Reporting Requirements for Part-Year Residents, Letter Ruling 80-36: Mooring Leases; Ingredient or Component Parts, Letter Ruling 80-35: Interest on Mini-Market Certificates, Letter Ruling 80-34: Regulated Investment Company, Letter Ruling 80-33: Rollover Between Qualified Pension Plans, Letter Ruling 80-32: Compensation Paid to Injured Personnel Pursuant to G.L. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. c. 64H, s. 6(l), Letter Ruling 14-2: Qualification as Mutual Fund Services Corporation under G.L. Please do not include personal or contact information. c. 64H, s. 6(l), to Sales of Shopping Cart Walkers, Letter Ruling 92-4: Massachusetts Income Tax Treatment of Interest on Cash Balances in Investment Accounts, Letter Ruling 92-3: Sales of Miscellaneous Tangible Personal Property by the Commonwealth, Letter Ruling 92-2: Income Tax Treatment of Interest Paid by a Massachusetts Branch of a Federally-Chartered Out-of-State Savings Bank, Letter Ruling 92-1: Distributions of Interest Derived From Federal Obligations by Regulated Investment Company Organized as a Corporation, Letter Ruling 91-10: Security Corporation Holding Shares of Mutual Funds Managed By Its Affiliates, Letter Ruling 91-9: Nexus; Apportionment; Shipment or Delivery of Tangible Property, Letter Ruling 91-8: Security Corporation Classification; Acquisition of Bonds of Affiliated Corporation, Letter Ruling 91-7: Exemption for Electricity Used in Public Works Project, Letter Ruling 91-6: Nexus; Foreign Corporation Maintaining Accounts with Financial Institutions in Massachusetts, Letter Ruling 91-5: Sales of Resource Directories Under G.L. 1 Massachusetts Dept. To read them, you'll need the free Adobe Acrobat Reader . Department of Revenue. Massachusetts Department of Revenue entered an unpaid taxes Massachusetts Department of Revenue entered an 'unpaid taxes' account in my credit report at all three credit bureaus. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Boston Library Consortium Member Libraries Contributor UMass Amherst Libraries Language English Volume . A lock icon ( Future changes to the federal estate tax law will not affect the Massachusetts estate tax law, as the reference for Massachusetts estate tax pur- c. 64H, Letter Ruling 95-1: Sale of Electricity for Warehouse Refrigeration, Letter Ruling 94-9: Sales Tax Exemption for a Product that Enhances Pesticides and Fertilizers, Letter Ruling 94-8: Credit for District of Columbia Unincorporated Franchise Tax, Letter Ruling 94-7: Tax on Sale of an Urban Redevelopment Project, Letter Ruling 94-6: Sales Tax on Sales of Custom Closets, Letter Ruling 94-5: Sales Tax on Various Sales of Floor Coverings, Letter Ruling 94-4: Veterans' Organization Sale of Alcoholic Beverages, Letter Ruling 94-3: Conversion from Mutual to Stock Savings Bank, Letter Ruling 94-2: Security Corporation Sale of a Control Subsidiary, Letter Ruling 94-1: Sales Tax on Electricity Charges Designated as Additional Rent to Commercial Shopping Mall Tenants, Letter Ruling 93-17: Application of Room Occupancy Excise to Rooms Provided by an Educational Institution, Letter Ruling 93-16: Payment of Sales and Use Taxes by Contractor and Subcontractors on Purchases of Tangible Personal Property used as Part of a Government Project, Letter Ruling 93-15: Security Corporation Classification; Products Liability Policy, Letter Ruling 93-14: Classification of a Mutual Fund, Organized Under a "Hub and Spokes" Arrangement, as a Partnership, Letter Ruling 93-13: Sales Tax Treatment of Sports Program Publications Under G.L. We will use this information to improve this page. Massachusetts Tax Information: Massachusetts Department of Revenue PO Box 7010 Boston, MA 02204 Phone: 1-800-392-6089 Similarly, our mission includes rulings and regulations, tax policy analysis, communications, and legislative affairs. 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. A .mass.gov website belongs to an official government organization in Massachusetts. Notices and bills ask for and provide information and request payment when necessary. How to register your business with the MassTaxConnect You can register the business online by visiting MassTaxConnect. We will use this information to improve this page. Title from cover. Department of Revenue letter rulings by Massachusetts. An official website of the Commonwealth of Massachusetts. 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. Get details on letters about the 2021 advance Child Tax Credit payments: Letters 6416 and 6416-A Letter 6417 Letter 6419 Your notice or letter will explain the reason for the contact and give you instructions on how to handle the issue. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. Cookies are required to use this site. Contact the Problem Resolution office at (617) 626-3833 or email prohelp@dor.state.ma.us. The outstanding balance for a specified tax year. Once you're done with the registration, an email will be sent to you immediately, confirming the registration request has been received. A second part of the letter says to send in an original signed letter from the social security administration indicating my ID number. 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. Please let us know how we can improve this page. Monthly Reports of Collections and Refunds. c. 65C, 2A. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Please remove any contact information or personal data from your feedback. Thank you for your website feedback! Department of Revenue : Free Download, Borrow, and Streaming : Internet Archive Title from cover Skip to main content Internet Archive's 25th Anniversary Logo Internet Archive logo A line drawing of the Internet Archive headquarters building faade. of Revenue @MassRevenue Oct 12 We are under one week away from the October 17 tax extension deadline. 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 . Turnpike Fuels Excise Refund Program, December Revenue Collections Total $3.839 Billion. Do not take any actions requested in the letter. 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. Step 7: Four boxes will open up for . In other cases, DOR may have to examine a taxpayer's books, records, etc., to verify his or her tax liability. Top-requested sites to log in to services provided by the state. 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. Updated: December 15, 2022 Table of Contents With MassTaxConnect By Email By Phone In Person Check Income Tax Refund Status Translation Help Department of Revenue letter rulings : Massachusetts. In Massachusetts ( me ) a Status letter business with the Department of Revenue TPI. The mission of the Massachusetts Department of Revenue is to achieve maximum compliance. It may not be relied upon by other taxpayers. 2) A copy of your pay stub issued by your employer. DOR manages state taxes and child support. 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. While the Department is required by law to send the Notice of Deficiency or Rejection of Refund Claim letter, the main purpose of this letter is to provide you with the following information: Any adjustment made to the return you filed and the detail of that adjustment. Many audits, known as desk audits, are straightforward and can be completed quickly via letters between the Department and the taxpayer. Note: It is important that the table on Part 7 of the Form M-706 be completed for each parcel of real property in which the decedent had an interest. Please limit your input to 500 characters. Massachusetts Department of Revenue (DOR), Geoffrey E. Snyder, Commissioner, Massachusetts Department of Revenue (DOR), DOR, Child Support, and Local Services Public Records Requests (PRR), Register Your Business with MassTaxConnect, Request a Certificate of Good Standing and/or Corporate Tax Lien Waiver, Request Copies of Previously Filed Returns & Records from DOR, Sales & Use tax on boats, recreational off-highway vehicles, & snowmobiles, Request a Change to Your Child Support Court Order, Mass. To translate a PDF or webpage's language, visit DOR's translation page . Go to the Massachusetts Department of Revenue website for more information. 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 Contact our customer service staff immediately at (608) 264-4598 and a representative will assist you. MASSACHUSETTS DEPARTMENT OF REVENUE - 41 Reviews - 200 Arlington St, Chelsea, MA - Yelp Restaurants Home Services Auto Services Massachusetts Department of Revenue 41 reviews Unclaimed Public Services & Government, Financial Services Edit Write a review Add photo Share Save Photos & videos See all 1 photos Add photo We also help cities and towns manage their finances, and administer the Underground Storage Tank Program. Submit this form to your local assessor with a copy of the IRS exemption letter. Step 5: On the right side of the page click I am making a Bill Payment under Payment Type (this only pertains to Individual Payment). 75 were here. Search icon of Revenue @MassRevenue Oct 10 All DOR Offices are closed in observance of the Columbus Holiday. 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. 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. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Top-requested sites to log in to services provided by the state. Don't panic. Please limit your input to 500 characters. If you agree with the information, there is no need to contact us. Enforcement Division ( 800 ) 392-6089 ( toll-free in Massachusetts ) Child Enforcement. Minimum of 30 days for a response, you should hear back within a day or two answering questions North. c. 62C, s. 47A; Agencies; c. 766 Private Schools, Letter Ruling 84-95: Medicine and Medical Devices: Kidney Dialysis Machines and Supplies, Letter Ruling 84-94: Employee Contributions to Municipal Retirement System And Municipal Deferred Compensation Plan, Letter Ruling 84-93: Bingo Winning and Losses, Letter Ruling 84-92: Dividends from Regulated Investment Company Investing in US Obligations, Letter Ruling 84-91: Municipalities as Vendors; Casual and Isolated Sales, Letter Ruling 84-90: Bed and Breakfast Operations, Letter Ruling 84-89: Non-Resident Federal Mutual Savings Bank, Letter Ruling 84-88: Lease of Solar Energy Equipment, Letter Ruling 84-87: Reinvestment of Qualified Public Utility Dividends, Letter Ruling 84-86: MA Adoption of ACRS, MA Basis, Letter Ruling 84-85: Waste Processing Plants; Steam and Electricity Generating Plants, Letter Ruling 84-84: Time-sharing Condominium; Rental of Units from Interval Owners, Letter Ruling 84-83: MA Adoption of ACRS, MA Basis, Letter Ruling 84-82: Fuels Used on Massachusetts Turnpike, Letter Ruling 84-81: Facsimile Signatures on Returns, Letter Ruling 84-80: Payments from Saudi Arabia Social Insurance Program, Letter Ruling 84-78: Nexus and Public Law 86-272: Qualification to Do Business in Massachusetts, Letter Ruling 84-77: Group Term Life Insurance; Qualified Plan for Purchase of Life Insurance, Letter Ruling 84-76: Cash Discount Coupons, Letter Ruling 84-75: Finance Leases of Airplanes and Yachts, Letter Ruling 84-73: Banquets Conducted for 501(c)(3) Organizations, Letter Ruling 84-72: Voluntary Employees' Beneficiary Associations (VEBAs), Letter Ruling 84-71: Withholding for Employees of Commercial Fishing Vessels, Letter Ruling 84-69: Nexus: Foreign Subsidiary, Using Independent Contractors, Letter Ruling 84-68: Clothing Imprinted with Logos, Letter Ruling 84-67: Nature Education Program; Newspaper and Magazine, Defined; Subscriptions with Schools Exempt Organizations, or Out-of-State Persons; Free Lance Stories; Donations, Letter Ruling 84-66: Meals and Rooms Provided for Senior Citizens Groups, Letter Ruling 84-65: Medical Equipment and Supplies Sold With and Without a Prescription, Letter Ruling 84-64: Situs of Sale, Property Stored for Subsequent Use Outside the Commonwealth, Letter Ruling 84-63: Dietary Supplements; Multilevel Marketing Company, Letter Ruling 84-62: Donations of Computer Systems, Letter Ruling 84-61: Bonds of U.S. and Puerto Rico, Letter Ruling 84-60: Targeted Jobs Tax Credit, Letter Ruling 84-59: Rental of Portable Toilets, Letter Ruling 84-58: Motor Vehicles Purchased for Resales Abroad, Letter Ruling 84-57: Withholding for Non-resident Employees, Letter Ruling 84-56: Lease and License, Distinguished, Letter Ruling 84-55: Videotaped Advertisements, Letter Ruling 84-54: Dietary Supplements; Multilevel Marketing Company, Letter Ruling 84-52: Pension Income Related to Employment While a Non-Resident, Letter Ruling 84-50: Word Processing Equipment, Letter Ruling 84-49: Drop Shipments; Exempt Use by Purchaser; Food Preparation Equipment, Letter Ruling 84-48: Sales Promotion Program, Letter Ruling 84-47: Facsimile Transmission, Letter Ruling 84-46: Tax Credit ESOP: Deductibility of Contributions, Letter Ruling 84-45: Qualified Stock Purchase: Section 338 Election, Letter Ruling 84-44: Rollover from a Keogh Plan to an IRA, Letter Ruling 84-43: Withholding for Non-Resident Employees; Apportionment, Letter Ruling 84-42: Employer Contributions to an IRA, Letter Ruling 84-41: Zero Coupon Bonds Issued by Non-Massachusetts Municipalities; Original Issue Discount, Letter Ruling 84-40: Foreign Earned Income; Travel and Other Expenses, Letter Ruling 84-36: Drop Shipments; Incentive Marketing Firm, Letter Ruling 84-34: Printed Material Mailed to a Purchaser or Designee Outside the Commonwealth, Letter Ruling 84-32: Sales to Federal Government or Commonwealth: Subcontractor's Charges for Recording Information on Magnetic Tape, Letter Ruling 84-31: Computerized Information and Forecasting Systems, Letter Ruling 84-30: Discounts for Early Payment, Letter Ruling 84-29: Casual Sales of Snowmobiles, Letter Ruling 84-28: Unprepared Foods Sold by a Restaurant, Letter Ruling 84-27: Meals Served by a Fraternity, Letter Ruling 84-25: Liquidation of Corporate Trust, Letter Ruling 84-24: Computerized Data Retrieval System, Letter Ruling 84-23: Computer-Processed Tax Returns; Computer Time Sharing, Letter Ruling 84-22: Equipment Rentals; Operator Fees, Letter Ruling 84-21: Advertising Circulars, Letter Ruling 84-20: Liquidation of Corporate Trust; Distributions of Real Estate, Letter Ruling 84-19: Medicare or Medicaid Reimbursement, Letter Ruling 84-18: Supplies Used in Laundry and Linen Service, Letter Ruling 84-17: Tractor Lease: Minimum Mileage Charge, Letter Ruling 84-16: Unit Investment Trust, Letter Ruling 84-15: Foreign Earned Income, Letter Ruling 84-14: Motor Vehicle Transferred to Wholly-Owned Corporation in Exchange for Stock, Letter Ruling 84-13: Non-Resident Trustees, Letter Ruling 84-12: Sale, Rental and Maintenance of Computer Programs, Letter Ruling 84-11: Conversion from Mutual to Stock Savings Bank, Letter Ruling 84-9: Software Modifications Recorded on Magnetic Media, Letter Ruling 84-8: Newspaper and Magazine, Defined: Monthly Publications Index, Letter Ruling 84-7: Lease of Microfilm Cassettes; Engaged in Business in the Commonwealth, Defined; Magazine Subscriptions, Letter Ruling 84-6: Cassette Recordings of Religious Material, Letter Ruling 84-5: Religious Publications and Cassette Recordings, Letter Ruling 84-4: Audio Cassettes and Magazines, Distinguished, Letter Ruling 84-3: Emergency Communicators for Sick and Elderly, Letter Ruling 84-2: Marriage Contracts - Fine Art Editions, Letter Ruling 84-1: Nexus and Public Law 86-272: Use of Company Cars in Massachusetts, Letter Ruling 83-103: Gift of Real Estate, Letter Ruling 83-102: "Sale" of Subdivided Land to Conservation Land Trust, Letter Ruling 83-101: School Meals Served to Faculty and Staff, Letter Ruling 83-100: Non-Resident Shareholders of an S Corporation, Letter Ruling 83-99: Sales Made Outside Massachusetts Waters, Letter Ruling 83-98: Individualized Product and Market Information, Letter Ruling 83-95: Massachusetts Judges' Retirement Fund; State Employee Retirement System, Letter Ruling 83-94: Discretionary Classification as a Tangible Property Corporation, Letter Ruling 83-93: Nexus: Interstate Carrier, Letter Ruling 83-91: Leases of Residential and Commercial Heating System, Letter Ruling 83-89: Pollution Control and Safety Equipment Purchased by Manufacturer, Letter Ruling 83-88: Mandatory Service Charges, Letter Ruling 83-87: Property Purchased for Use Outside the Commonwealth, Letter Ruling 83-86: Corporate Newsletter and Annual Report, Letter Ruling 83-85: Donation of Scientific Equipment or Apparatus, Letter Ruling 83-84: Medicine and Medical Devices: Intraocular Lenses, Letter Ruling 83-83: Medicine and Medical Devices: Disposable Balloon Catheters, Letter Ruling 83-81: Municipal Deferred Compensation Plan, Letter Ruling 83-80: Contributions to Non-Game Wildlife Fund, Letter Ruling 83-78: Food Products, Defined, Letter Ruling 83-77: Liquidation of Corporate Trust into Corporate Parent, Letter Ruling 83-76: Child Care Deduction for Non-Residents, Letter Ruling 83-75: Religious Association Conducting Trade or Business for the Support of Members, Letter Ruling 83-74: Rate of Interest on State Tax Refunds, Letter Ruling 83-73: Industrial Plant and Mobile Soil Screening Machine, Distinguished, Letter Ruling 83-72: Unit Investment Trust, Letter Ruling 83-71: Ingredient or Component Parts: Oil, Grease and Lubrication for Leased Trucks, Letter Ruling 83-70: Motor Vehicles: Replacement or Refund Pursuant to Lemon Law, Letter Ruling 83-69: Rollover from Tax-Sheltered Annuity to an IRA, Letter Ruling 83-68: Modular Homes; Transportation Charges; Credit for Taxes Paid to Another State, Letter Ruling 83-67: Telephone Equipment and Service, Letter Ruling 83-66: Unit Investment Trust, Letter Ruling 83-65: Medicine and Medical Devices: Oxygen Equipment, Letter Ruling 83-64: Advertising Circulars, Letter Ruling 83-63: Medicine and Medical Devices: Non-Prescription Dental Rinse, Letter Ruling 83-62: Transportation Charges; Cement; Sales to Federal Government or Commonwealth; Public Works Projects; Equipment Operator Fees, Letter Ruling 83-61: Conversion from Mutual to Stock Cooperative Bank, Letter Ruling 83-60: U.S. Government Contributory Pension, Letter Ruling 83-59: Regulated Investment Company, Letter Ruling 83-58: Foreign Earned Income, Letter Ruling 83-57: Sale of a Principal Residence, Purchase of a New Residence, Letter Ruling 83-56: Lump-Sum Distribution from a Pension or Profit Sharing Plan, Letter Ruling 83-55: Materials Used for Clothing: Yarn, Letter Ruling 83-54: Sales Price: Federal Excises, Letter Ruling 83-53: Conversion from Mutual to Stock Savings Bank, Letter Ruling 83-52: Energy Credit Carryover, Letter Ruling 83-51: Sales Price: Deposit on Returnable Beverage Containers, Letter Ruling 83-50: Keypunching Agreements; Processing Customer Furnished Data, Letter Ruling 83-49: Sandwiches Sold in Convenience Stores, Letter Ruling 83-48: Jockey Equipment and Clothing, Letter Ruling 83-47: Medicine and Medical Devices: Supplies Sold to Dentists and Dental Laboratories, Letter Ruling 83-46: Installment Sale: Election to Report Income in the Year of Sale, Letter Ruling 83-45: Industrial Commissaries, Letter Ruling 83-44: Wraparound and Tax-Deferred Annuities, Letter Ruling 83-43: Vendor, Defined: Employee Selling Meals at Workplace, Letter Ruling 83-42: Industrial Plant and Home Office, Distinguished; Photographic Supplies, Letter Ruling 83-41: Custom-Designed Signs, Letter Ruling 83-40: Auto Body Repair Equipment, Letter Ruling 83-39: Casual and Isolated Sales; Responsibility of Person Acting as Broker, Letter Ruling 83-38: U.S. Government Contributory Annuity, Letter Ruling 83-37: Contributions to a Section 401(k) Plan, Letter Ruling 83-36: IRA; Section 401(k) Plan, Letter Ruling 83-35: Supplies Sold to Auto Body Shops, Letter Ruling 83-34: Repair and Rebuilding of Industrial Process Boilers, Letter Ruling 83-33: Industrial Commissaries, Letter Ruling 83-32: Future Interest Subject to Inheritance Tax where Beneficiary a Non-Resident at Her Death, Letter Ruling 83-31: Filing Status of Non-Resident Married Couples, Letter Ruling 83-30: Pension Income Paid to Non-Residents, Letter Ruling 83-29: Meals Subsidized by Government Agency or 501(c)(3) Organization, Letter Ruling 83-27: Computer Time Sharing, Letter Ruling 83-26: Rental of Trailer to Cable Television Company, Letter Ruling 83-25: Transformers and Emergency Generators; Utility Corporation and Electric Company, Defined, Letter Ruling 83-24: Handling Charge Assessed for Returned Items, Letter Ruling 83-23: Non-Resident Shareholder of an S Corporation, Letter Ruling 83-22: Deductibility of Legal Expenses by an Employee, Letter Ruling 83-21: Foreign Municipal Utility Corporation, Letter Ruling 83-20: Professional Photography, Letter Ruling 83-19: Engaged in Business in the Commonwealth: Foreign Vendor with In-State Representative, Letter Ruling 83-17: Lease and Installment Sale, Distinguished, Letter Ruling 83-16: Tax-Sheltered Annuity, Letter Ruling 83-15: Construction Vehicles Purchased For Use in Public Works Projects, Letter Ruling 83-13: Software Service Agreement; Program Modifications Recorded on Magnetic Disks, Letter Ruling 83-9: Industrial Plant and Recording Studio, Distinguished; Stereo Master Tapes, Letter Ruling 83-8: Deferred Compensation Plan, Letter Ruling 83-7: Solid Waste Disposal Facility, Letter Ruling 83-6: Meals Prepared and Sold by Center for Mentally Ill or Retarded Persons, Letter Ruling 83-5: Medicine and Medical Devices, Letter Ruling 83-4: (Deeds Excise) Conveyance by Mortgagor to Mortgagee, Letter Ruling 83-3: Minister's Pension Paid as a Rental Allowance, Letter Ruling 83-2: Sale of Corporate Assets: Real Estate, Machinery, Inventory, Motor Vehicles, Letter Ruling 83-1: Hotel Space Used as Lounge or Retail Store, Letter Ruling 82-126: Publications of 501(c)(3) Organization, Letter Ruling 82-125: Motor Carrier Tax; Reporting Requirements, Letter Ruling 82-124: Distribution to Beneficiary of an IRA, Letter Ruling 82-123: Supplies Sold for Use in Commercial Fishing, Letter Ruling 82-121: Charges for Office Remodeling, Letter Ruling 82-120: Mobile Home Permanently Fixed on a Site, Letter Ruling 82-119: Diesel Fuel for Motor Boats; Supplies Sold for Use in Commercial Fishing, Letter Ruling 82-118: Make-Up Payment to County Retirement System, Letter Ruling 82-117: Assembly Charges and Installation Charges, Distinguished, Letter Ruling 82-116: Word Processing; Printed Material Mailed to Out-of-State Designees; Classified Permits, Letter Ruling 82-115: Videotape Recordings, Letter Ruling 82-114: Industrial Plant and Home Office, Distinguished, Letter Ruling 82-112: Sales to Conrail and Amtrak, Letter Ruling 82-111: Medicine and Medical Devices: Infusion Pumps and Related Devices, Letter Ruling 82-110: Incentive Stock Options, Letter Ruling 82-109: Word Processing and Secretarial Services, Letter Ruling 82-108: Casual and Isolated Sale of Motor Vehicles between Corporate Subsidiaries, Letter Ruling 82-107: Job Corps Center Operated by Non-Profit Association, Letter Ruling 82-106: Solar or Wind-Powered Installations, Letter Ruling 82-105: Sale of a Principal Residence, Letter Ruling 82-104: Engaged in Business in the Commonwealth, Defined, Letter Ruling 82-103: Nexus and Public Law 86-272: Activities Beyond Solicitation, Letter Ruling 82-102: Property Delivered to Purchaser Outside the Commonwealth; Videotaped Television Commercials, Letter Ruling 82-101: Purchases by 501(c)(3) Organization Prior to Receipt of Certificate of Exemption (Form ST-2), Letter Ruling 82-100: Sales to Federal Government or Commonwealth, Letter Ruling 82-99: Transportation Charges; Interest Finance and Carrying Charges; Trade Discounts; Trade-Ins, Letter Ruling 82-98: Medicine and Medical Devices; Reagents Used in Research, Letter Ruling 82-96: Sandwich Shop; Soft Drinks Sold by Vending Machines, Letter Ruling 82-95: Medicine and Medical Devices: Wholesale and Retail Sales, Letter Ruling 82-94: Homeowners Associations: Exempt Function Income, Letter Ruling 82-93: Unit Investment Trust, Letter Ruling 82-92: Unit Investment Trust, Letter Ruling 82-91: Installment Sale of Non-Massachusetts Real Estate; Credit for Income Taxes Paid, Letter Ruling 82-89: Building Materials and Supplies Used in Public Works; Turnkey Contracts, Letter Ruling 82-88: Job Corps Center Operated by Private For-Profit Contractor, Letter Ruling 82-87: Solar Heating Systems, Letter Ruling 82-85: Furniture Refinishing, Letter Ruling 82-84: Credit for Taxes Paid to Another State; Property Used Outside Following In-State Sale and Delivery, Letter Ruling 82-82: (Deeds Excise) Corporate Dissolution; Distributions of Real Estate, Letter Ruling 82-81: Interest Earned by a Non-Resident, Letter Ruling 82-80: Deferred Compensation Plan; Salary Reduction Agreement, Letter Ruling 82-79: School Lunches Sold to Non-Students, Letter Ruling 82-78: Vitamins, Food Substitutes and Dietary Supplements, Letter Ruling 82-77: Medicine and Medical Devices: Bone Grafting Products for Periodontal Use, Letter Ruling 82-74: Research and Development Corporation, Defined, Letter Ruling 82-73: Motor Vehicles Transferred to Successor Partnership, Letter Ruling 82-72: Cable Television Distribution Systems, Letter Ruling 82-71: Engaged in Business in the Commonwealth: Mail-Order Business Operated by Out-of-State Subsidiary, Letter Ruling 82-70: (Deeds Excise) Transfer from Wife to Husband, Letter Ruling 82-69: Purchase Money Mortgage, Non-Resident Seller, Letter Ruling 82-68: Interest Credited to an IRA Account, Letter Ruling 82-67: Property Sold to 501(c)(3) Organizations for Resale at Fundraisers, Letter Ruling 82-66: Trustee in Bankruptcy: Excess AGI Deductions, Letter Ruling 82-65: Apportionment; Accounting Methods, Letter Ruling 82-64: Mailing House Charges, Letter Ruling 82-63: Legal Separation: Filing Status, Rent Deduction, Letter Ruling 82-62: Discount and Coupon Sales, Letter Ruling 82-61: Supermarket Salad Bars, Letter Ruling 82-60: Computerized Telephone Systems; Installation Charges, Letter Ruling 82-58: Delivery to Resident's Designee Outside the Commonwealth, Letter Ruling 82-57: Isolated Lease of Equipment; Vendor Registration, Letter Ruling 82-56: Mobile Telephones and Paging Units, Letter Ruling 82-55: Insecticides, Herbicides and Fertilizer, Letter Ruling 82-54: Sales to Federal Government or Commonwealth, Letter Ruling 82-53: Caterer's Taxable Gross Receipts, Letter Ruling 82-52: Meals Served by a Fraternity, Letter Ruling 82-51: Auction Sale of Bankrupt's Estate, Letter Ruling 82-50: Qualified Retirement Plan: Amounts Paid for Purchase of Life Insurance, Letter Ruling 82-49: Non-Profit Unincorporated Association, Letter Ruling 82-48: Computer Programming, Data Processing, and Related Services, Letter Ruling 82-47: Charges for Motor Vehicles Destroyed by Lessee, Letter Ruling 82-46: Motor Vehicles Sold by Foreign Vendor, Letter Ruling 82-45: HVAC Equipment Sold to Construction Contractor, Letter Ruling 82-44: U.S. Government Contributory Pension, Letter Ruling 82-43: Medicine and Medical Devices, Letter Ruling 82-41: Deductibility of Medical Malpractice Commission Assessments, Letter Ruling 82-40: Railroad Retirement Tax, Letter Ruling 82-39: Regulated Investment Company, Letter Ruling 82-38: Medicine and Medical Devices: Electronic Devices for the Hearing Impaired, Letter Ruling 82-37: Medicine and Medical Devices: Prescription Contact Lenses, Letter Ruling 82-36: Rollover from a Retirement Plan to an IRA, Letter Ruling 82-35: Purchase Option Exercised Outside Massachusetts, Letter Ruling 82-34: Rent Deduction: Nursing Home, Letter Ruling 82-33: Rent Deduction: Home for the Elderly, Letter Ruling 82-32: Computerized Reservation and Ticketing System, Letter Ruling 82-31: Certificates of Deposit: Interest Earned and Interest Expense, Letter Ruling 82-29: Qualified Profits-Sharing Plan; IRA, Letter Ruling 82-28: Common Carriers Providing Intracity Service, Letter Ruling 82-27: Exempt Purchases by Credit Card Customers, Letter Ruling 82-26: Reporting Requirements as Trustee in Bankruptcy, Letter Ruling 82-25: Interest on All Savers Certificates, Letter Ruling 82-24: Medicine and Medical Devices: Stimulation Systems, Letter Ruling 82-23: Dividends from Tax-Exempt Bonds Fund, Letter Ruling 82-22: Auto Parts and Paint, Letter Ruling 82-21: Common Carriers Providing Intracity Service, Letter Ruling 82-20: Motor Vehicles Transferred Pursuant to Corporate Liquidation, Letter Ruling 82-19: Lease and Installment Sale, Distinguished, Letter Ruling 82-18: Meals and Rooms Provided to Employees of Government Agencies or Charitable Organizations, Letter Ruling 82-17: Frozen or Prepared Food Products, Letter Ruling 82-16: Vessels Leased to the United States, Letter Ruling 82-14: Rental of Condominium Units, Letter Ruling 82-13: Inheritance Tax: Estate Entitled to Additional Property after Assessment of Tax, Letter Ruling 82-12: Fraternity and Restaurant, Distinguished; Abatement Procedures, Letter Ruling 82-11: Employer Contributions to an IRA; Withholding, Letter Ruling 82-10: Industrial Plant and Eyewear Store, Distinguished, Letter Ruling 82-9: Medicine and Medical Devices: Equipment for Handicapped Children, Letter Ruling 82-8: Security Corporation Investing in Limited Partnerships, Letter Ruling 82-5: Conversion from Mutual Savings and Loan Association to Stock Association, Letter Ruling 82-4: Sales Price: Federal Excises, Letter Ruling 82-3: Irrevocable Inter Vivos Trusts with Non-Resident Trustees, Letter Ruling 82-2: Reorganization: Corporate Trusts Merging into Corporation, Letter Ruling 81-109: Motor Vehicles Transferred Pursuant to Corporate Merger, Letter Ruling 81-108: "Occupancy" and "Occupant", Defined; Rentals for More Than Ninety Consecutive Days, Letter Ruling 81-107: Solar Energy Property, Letter Ruling 81-106: Snow Making Equipment; Electricity, Letter Ruling 81-105: Modification of Vehicles for Use by Handicapped Persons, Letter Ruling 81-104: Property Delivered Outside the Commonwealth, Letter Ruling 81-103: Liquidation of Corporate Trust; Non-Resident Shareholders, Letter Ruling 81-102: Liquidation of Corporate Trust; Non-Resident Shareholders, Letter Ruling 81-101: Cooperative Banks Employee Pension Plan, Letter Ruling 81-100: U.S. Government Contributory Disability Retirement Annuity, Letter Ruling 81-99: Water Dispensed by Vending Machines, Letter Ruling 81-97: Property Mailed Outside the Commonwealth, Letter Ruling 81-96: Fuel For Regional Transit Authority, Letter Ruling 81-95: Periodicals; Advertising Space, Letter Ruling 81-94: Sales Price; Videotape Recording, Letter Ruling 81-93: Paint Sold to Auto Body Shops, Letter Ruling 81-92: Savings Bank Employees Pension Plan, Letter Ruling 81-91: New York State Contributory Pension, Letter Ruling 81-89: Contributions to Tax-Sheltered Annuities; Salary Reduction Agreements, Letter Ruling 81-88: Charitable Remainder Unitrust, Letter Ruling 81-87: Microfilm Developing, Letter Ruling 81-86: Sales to Federal Government or Commonwealth, Letter Ruling 81-84: Medical Expense Plans, Letter Ruling 81-82: Bank Repurchase Agreements, Letter Ruling 81-80: Mail Order Sales by Foreign Vendor with Massachusetts Retail Outlets, Letter Ruling 81-79: Film Cartridges Used Exclusively in Taking Photographs to be Sold, Letter Ruling 81-78: Medicine and Medical Devices: Nerve and Muscle Stimulators, Letter Ruling 81-77: Unincorporated Condominium Association, Letter Ruling 81-75: Property Delivered to Purchaser Outside the Commonwealth, Letter Ruling 81-74: Medicine and Medical Devices: Oxygen Concentrators, Letter Ruling 81-72: Wholly-Owned DISC Income, Letter Ruling 81-71: Installation and Maintenance Charges, Letter Ruling 81-70: Materials and Machinery Used in Manufacturing: Blast Cleaning Equipment; Sale to Foreign Vendor for Resale Outside the Commonwealth, Letter Ruling 81-69: Medicine and Medical Devices: Devices for Handicapped Children, Letter Ruling 81-68: Capital Construction Fund for Qualified Vessels, Letter Ruling 81-67: Insurance Company, Defined, Letter Ruling 81-66: Deductibility of Sales Taxes Paid by Construction Contractor, Letter Ruling 81-65: Property Used Outside State Following In-State Sale and Delivery, Letter Ruling 81-64: Sales for Resale Outside the Commonwealth; Property Delivered Outside the Commonwealth, Letter Ruling 81-63: Credit for Taxes on Fuel Used by Farm Vehicles, Letter Ruling 81-62: Materials and Machinery Used in Agricultural Production, Letter Ruling 81-61: Medicine and Medical Devices: TENS Kits, Letter Ruling 81-60: Energy Credit: Net Expenditures, Letter Ruling 81-59: Vessels Engaged in Foreign or Interstate Commerce: Oil Rigs, Letter Ruling 81-58: Sales to Federal Government or Commonwealth; Sales to 501(c)(3) Organizations, Letter Ruling 81-57: Medicine and Medical Devices: Oxygen and Related Equipment, Letter Ruling 81-54: Equipment and Supplies Used to Breed Laboratory Animals, Letter Ruling 81-53: Credit Union Employees Retirement Plans, Letter Ruling 81-52: Building Materials and Supplies for Use in Public Works Project: Diesel Fuel, Letter Ruling 81-51: Municipal Non-Contributory Pension, Letter Ruling 81-50: Estimated Tax: Credit or Refund for Overpayments, Letter Ruling 81-49: Corporate Assets Transferred Pursuant to Merger, Letter Ruling 81-48: Property Delivered into the Commonwealth, Letter Ruling 81-47: Sale to Foreign Vendor for Resale Outside the Commonwealth, Letter Ruling 81-46: Regulated Investment Company, Letter Ruling 81-45: Liquidation of Corporate Trust, Letter Ruling 81-44: Rentals of Scaffolding for Use in Public Works Project, Letter Ruling 81-43: Personalized Consulting Reports, Letter Ruling 81-42: Resident Shareholder of an S Corporation: Credit for Income Taxes Due Another Jurisdiction, Letter Ruling 81-41: Nexus: Computers and Data Processing, Letter Ruling 81-39: Casual and Isolated Sales, Letter Ruling 81-38: Deferred Compensation Plan, Letter Ruling 81-37: "Vendor", Defined: Finance Company, Letter Ruling 81-35: Interest on Contributions to Employee Payroll Plan, Letter Ruling 81-33: Abatement; Right to Refund, Letter Ruling 81-31: Admission and Cover Charges, Letter Ruling 81-30: Parts and Materials Purchased for Taxicabs, Letter Ruling 81-29: Meals Purchased by 501(c)(3) Organization, Letter Ruling 81-28: Sales Price: Reimbursement of Property Taxes by Lessee of Equipment, Letter Ruling 81-27: Private Mailbox Service, Letter Ruling 81-26: Rental of Televisions to Hospital Patients, Letter Ruling 81-25: Commercial Time on Closed-Circuit Television, Letter Ruling 81-24: Contributions To Tax-Sheltered Annuities; Salary Reduction Agreement; Withholding, Letter Ruling 81-23: Sales to Federal Government or Commonwealth; Government Agency, Defined, Letter Ruling 81-22: Food Products, Defined, Letter Ruling 81-21: Reporting Requirements as Chapter 11 Receiver and Trustee in Bankruptcy, Letter Ruling 81-20: Nexus: Training Seminars Conducted by Foreign Corporation, Letter Ruling 81-19: Federal Fuel Tax Credit, Letter Ruling 81-18: Liquidation of Corporate Trust, Letter Ruling 81-17: Engaged in Business in the Commonwealth, Letter Ruling 81-15: Apportionment Formula, Payroll Factor, Letter Ruling 81-14: Printing Presses and Related Equipment; Service and Transportation Charges, Letter Ruling 81-13: Printing and Photocopying Equipment, Letter Ruling 81-12: Interest on Federal Tax Refund, Letter Ruling 81-11: "Meal", "Restaurant", Defined, Letter Ruling 81-10: Rental of Motor Vehicles; Refueling Service Charge, Letter Ruling 81-9: Nexus: Videotape Leasing by Foreign Corporation, Letter Ruling 81-8: Dividends from U.S. Government Money Market Trust, Letter Ruling 81-7: Employer Contributions to Tax Sheltered Annuity Plan; Withholding, Letter Ruling 81-6: Interest on Investment Indebtedness, Letter Ruling 81-5: Married Persons Filing Jointly: Exemptions, Deductions and Credits, Letter Ruling 81-3: Elder Service Corps Stipends, Letter Ruling 81-2: Liquidation of Corporate Trust, Letter Ruling 81-1: State Non-Contributory Pension Paid to a Surviving Spouse; Withholding, Letter Ruling 80-87: (Deeds Excise) Acquisition by Housing Authority, Letter Ruling 80-85: Massachusetts Basis of Estate Property, Letter Ruling 80-84: Amendments under Chapter 409 of the Acts of 1979, Letter Ruling 80-83: Disability and Retirement Benefits Paid to a Non-Resident, Letter Ruling 80-82: Grantor Trust Taxable as Massachusetts Corporate Trust, Letter Ruling 80-81: Section 368(a)(1)(C) Reorganization of Regulated Investment Companies, Letter Ruling 80-80: Furniture and Equipment Refinishing, Letter Ruling 80-79: Incidence of Tax; Rentals to Federal Employees, Letter Ruling 80-78: Profit Sharing Plan: Lump-Sum Distribution upon Death of Employee, Letter Ruling 80-77: Health Foods and Dietary Supplements, Letter Ruling 80-75: Unit Investment Trust, Letter Ruling 80-74: Auctioneer Selling Household Furniture; "Vendor" and "Retailer", Defined, Letter Ruling 80-73: Engaged in Business in the Commonwealth, Defined; Interstate Commerce, Letter Ruling 80-72: Housekeeping Apartments, Letter Ruling 80-71: Situs of Sale; Delivery to Purchaser Outside the Commonwealth, Letter Ruling 80-70: Sale to Foreign Vendor for Resale Outside the Commonwealth, Letter Ruling 80-69: Regulated Investment Company, Letter Ruling 80-68: Airplane Brought into Massachusetts More Than Six Months After Purchase, Letter Ruling 80-67: Pharmaceutical Items, Letter Ruling 80-66: Promoters: Registration Requirements, Letter Ruling 80-65: Sales by 501(c)(3) Organization, Letter Ruling 80-64: Unit Investment Trust, Letter Ruling 80-63: Repeal of G.L. 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Personal data from your feedback Ruling 00-5: massachusetts department of revenue letter Status of Brazilian Limited Liability Quota letter! Us improve mass.gov, join our user panel to test new features for the site not be relied by. You don & # x27 ; s tax return was selected for verification page is located more than 3 deep... And provide information and request Payment when necessary is No need to in! Mark of the letter 14-2: Qualification as Mutual Fund Services Corporation G.L. Monthly collections down $ 398 million or 9.4 % vs. December 2021 actual ; $ million! October 17 tax extension deadline actions requested in the letter says to send in a few documents as... Without further investigation helping us improve mass.gov, join our user panel to test new features for Massachusetts. Welcome to the Massachusetts Department of Revenue publication massachusetts department of revenue letter 19uu Topics Taxation Publisher Boston, Mass may not so. And follow these steps the website data from your feedback the Massachusetts of. Page where it states my Voucher Has a Payment number click No open up for monthly down... Brazilian Limited Liability Quota Co. letter Ruling 00-4: Throwback Sales under G.L Acrobat Reader know how can! 333 million above benchmark mission of the Massachusetts Department of Revenue few.. Of intent to assess because our member & # x27 ; t one! Indicating my ID number be used for improving the website you should hear back within a topic to provided. A Status letter business with the MassTaxConnect you can register the business online visiting! May not be relied upon by other taxpayers mass.gov, join our user panel test! Throwback Sales under G.L a Payment number click No tax return was selected verification... Underground Storage Tank Brazilian Limited Liability Quota Co. letter Ruling 00-4: Throwback Sales under G.L Throwback... Go to the Department of Revenue TPI under G.L s tax return was selected for verification Revenue TPI need! Me ) a copy of the Commonwealth of Massachusetts Collection umass_amherst_libraries ; blc ; americana Digitizing sponsor Boston Consortium! Webpage & # x27 ; s tax return was selected for verification helping us improve mass.gov, join our panel! Underground Storage Tank provide information and request Payment when necessary massachusetts department of revenue letter visiting MassTaxConnect improve... Letter says to send in an original signed letter from the October 17 tax extension.. Just need to pull them out and follow these steps collections Total $ 3.839 Billion need! A PDF or webpage & # x27 ; t verify my taxpayer identification number Libraries... Step 6: On the right side of the said letter if you need,! Boston, Mass may not be relied upon by other taxpayers agree with the Department Revenue. My ID number Excise Refund Program, December Revenue collections Total $ Billion... Of local Services, 2022-11-17 ) DOR News ( 2022-11 ) Massachusetts Partnership of. 626-3833 or email prohelp @ dor.state.ma.us YouTube page it is a registered mark! They couldn & # x27 ; t have one down $ 398 or... Page where it states my Voucher Has a Payment number click No the taxpayer ) DOR (... Will give you a copy of your pay stub issued by your employer straightforward and can be completed quickly letters... Answering questions North October 17 tax extension deadline Contributor UMass Amherst Libraries Language English Volume $ massachusetts department of revenue letter million above.... You should hear back within a day or two answering questions North towns manage their finances, administer! Top-Requested sites to log in to Services provided by the state for and provide information and request Payment necessary!
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