massachusetts department of revenue lettergeneral atlantic aum

It may not be relied upon by other taxpayers. 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 also help cities and towns manage their finances, and administer the Underground Storage Tank . 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. 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. 75 were here. Please let us know how we can improve this page. The feedback will only be used for improving the website. Addeddate 2014-09-17 15:07:49.970029 Bookplateleaf 0006 Call number MASS. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Department of Revenue letter rulings by Massachusetts. Share sensitive information only on official, secure websites. Title from cover. These examinations are known as field audits. If you agree with the information, there is no need to contact us. 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. Top-requested sites to log in to services provided by the state. DOR manages state taxes and child support. Please do not include personal or contact information. Our hours are Monday through Friday from 7:45 a.m. to 4:30 p.m. What should I do if I got a letter and I have recently filed a tax return/homestead credit claim? Enforcement Division ( 800 ) 392-6089 ( toll-free in Massachusetts ) Child Enforcement. 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. Did you get a letter from Mass Department of Revenue asking for copies of your W-2s, 1099s, etc? c. 62, s. 8, Letter Ruling 88-5: Sale Building Materials and Supplies Under G.L. Updated: November 28, 2022 All Massachusetts tax forms are in PDF format. Similarly, our mission includes rulings and regulations, tax policy analysis, communications, and legislative affairs. Thank you for your website feedback! In other cases, DOR may have to examine a taxpayer's books, records, etc., to verify his or her tax liability. A second part of the letter says to send in an original signed letter from the social security administration indicating my ID number. 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. Department of Revenue Publication date 19uu Topics Taxation Publisher Boston, Mass. 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. 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. 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 R 1.2:L 57/ Massachusetts Dept. c. 64H, s. 6(l), Letter Ruling 14-2: Qualification as Mutual Fund Services Corporation under G.L. 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Use this button to show and access all levels. c. 41, s. 111F, Letter Ruling 80-31: Lease and Conditional Sale, Distinguished, Letter Ruling 80-30: Employee and Independent Contractor, Distinguished; Withholding, Letter Ruling 80-29: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts; Drop Shipments, Letter Ruling 80-28: Municipal Deferred Compensation Plan, Letter Ruling 80-27: Conversion of Corporate to Nominee Trust, Letter Ruling 80-26: Liquidation of Corporate Trust, Letter Ruling 80-25: Engaged in Business in the Commonwealth: Leasing Out Property for Use in Massachusetts, Letter Ruling 80-24: Phototypesetting Machine, Letter Ruling 80-23: Meals Served by Hospital Cafeteria, Letter Ruling 80-22: Motor Vehicles Use in Interstate Commerce, Letter Ruling 80-21: Grantor Trust: Tax Liability and Filing Requirements, Letter Ruling 80-20: Fuel Tax; Microfilm Recordkeeping, Letter Ruling 80-19: Discounts for Early Payment, Letter Ruling 80-18: Television Adapters for Captioned Programs, Letter Ruling 80-17: Optional Maintenance and Consulting Contracts Name, Letter Ruling 80-16: Computer Hardware and Software: Sales, Leases and Related Services, Letter Ruling 80-15: Required Signatures on Returns, Letter Ruling 80-14: Out-of-State Deliveries, Letter Ruling 80-13: Reporting Requirements of Bank Making Periodic IRA Distributions, Letter Ruling 80-12: Wood-Fueled Heating Systems, Letter Ruling 80-11: Credit for Income Taxes Paid, Letter Ruling 80-9: Gross Income, Waiver of Salary Increase, Letter Ruling 80-8: Installment Sale; Basis Adjustment, Letter Ruling 80-6: U.S. Citizen Residing Abroad, Letter Ruling 80-5: Transfer of Assets by Debtor in Possession; Tax Lien, Letter Ruling 80-4: Reporting Requirements of Corporation in Bankruptcy, Letter Ruling 80-3: Common Carriers Providing Intracity Local Service, Letter Ruling 80-2: Reorganization of Corporate Trust as Corporation, Letter Ruling 80-1: Nexus: Foreign Corporation Acting as Broker of Massachusetts Real Estate, Letter Ruling 79-52: Leases and Assignment of Leases, Letter Ruling 79-51: Sales to Federal Government or Commonwealth, Letter Ruling 79-50: Shipping Containers Leased to Interstate or Foreign Carriers, Letter Ruling 79-49: Cookies and Beverages Sold on a Take-Out Basis, Letter Ruling 79-48: Tax-Sheltered Annuities under IRC s. 403(b), Letter Ruling 79-47: Gratuity Charges for Meals, Letter Ruling 79-46: Massachusetts Contractor with Out-of-State Customers, Letter Ruling 79-45: Installment Sale by Non-Resident; Treatment of Proceeds; Reporting Procedures, Letter Ruling 79-44: Advance Payments of the Earned Income Credit, Letter Ruling 79-41: Industrial Plant and Retail Doughnut Outlet, Distinguished, Letter Ruling 79-40: Reorganization of Corporate Trust as Corporation, Letter Ruling 79-39: Materials Purchased and Consumed by Contractor, Letter Ruling 79-38: Sales for Resale and Casual and Isolated Sales, Distinguished, Letter Ruling 79-37: Cookies Sold by Bakery Stores, Letter Ruling 79-36: Building Materials and Supplies Used in Public Works Projects, Letter Ruling 79-35: Withholding from Bereavement, Letter Ruling 79-34: Lump-Sum Payments to Veterans From a State Pension Plan, Letter Ruling 79-32: Unit Investment Trust, Letter Ruling 79-31: Unit Investment Trust, Letter Ruling 79-30: Rentals of Reusable Containers, Letter Ruling 79-29: Engaged in Business in the Commonwealth, Defined; Installation Charges, Letter Ruling 79-28: Unit Investment Trust, Letter Ruling 79-27: Homemade Beer and Wine, Letter Ruling 79-26: Room Rental Charges Includable in Sales Price of Meals, Letter Ruling 79-25: Limited Partnership and Corporate Trust, Distinguished, Letter Ruling 79-23: Limited Partnership; Non-Resident Individual Parter; Apportionment, Letter Ruling 79-22: Sales to Federal Government or Commonwealth; Medicare Fiscal Intermediaries, Letter Ruling 79-21: Sales to Federal Government or Commonwealth; Engaged in Business in the Commonwealth, Defined, Letter Ruling 79-19: Motor Vehicle Buyer Protection Plan, Letter Ruling 79-18: Wage and Benefit Plan; Deduction for FICA Taxes, Letter Ruling 79-17: Non-Contributory State Pension Paid to a Non-Resident, Letter Ruling 79-15: Medicine and Medical Devices: Blood Diagnostic Products, Letter Ruling 79-14: Limited Partnership and Corporate Trust, Distinguished, Letter Ruling 79-13: Limited Partnership Dealing in Securities; Partners, Individual and Corporate, Resident and Non-Resident, Letter Ruling 79-12: Rubbish Containers and Compaction Units, Letter Ruling 79-11: Employer Contributions to a Simplified Employee Pension Plan, Letter Ruling 79-10: Unit Investment Trust, Letter Ruling 79-9: Unit Investment Trust, Letter Ruling 79-8: Reorganization of Regulated Investment Company as Corporate Trust, Letter Ruling 79-7: Unit Investment Trust, Letter Ruling 79-6: Machinery Used to Furnish Electricity, Letter Ruling 79-5: Vessels of Fifty Ton Burden or Over, Letter Ruling 79-4: Unit Investment Trust, Letter Ruling 79-2: Service Charges on Meals, Letter Ruling 79-1: Liquidation of Trust: Redemption of Units, Offset of Capital Gains and Losses, Letter Ruling 78-16: Corporate Trust; Election to be a Regulated Investment Company, Letter Ruling 78-15: Liquidation of Corporate Trust into Corporate Parent, Letter Ruling 78-14: Regulated Investment Company, Letter Ruling 78-12: State Deferred Compensation Plans, Letter Ruling 78-11: Wages Paid During Calendar Year to Cash Basis Taxpayer, Letter Ruling 78-10: Unit Investment Trust, Letter Ruling 78-9: Unit Investment Trust, Letter Ruling 78-8: Unit Investment Trust, Letter Ruling 78-7: Religious Organizations; Filing Requirements, Letter Ruling 78-6: State, County and Municipal Deferred Compensation Plans, Letter Ruling 78-5: Regulated Investment Company, Letter Ruling 78-4: Security Corporations: Capital Loss Deduction; DISCS, Allocation of Sales, Letter Ruling 78-3: Unit Investment Trust, Letter Ruling 78-2: Bank Repurchase Agreements, Letter Ruling 78-1: Unit Investment Trust, Letter Ruling 77-19: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners, Letter Ruling 77-18: Limited Partnership and Corporate Trust, Distinguished; Non-Resident Corporate Partners, Letter Ruling 77-16: Unit Investment Trust, Letter Ruling 77-15: Net Operating Loss Carryover in a Statutory Merger, Letter Ruling 77-14: Transfer of Installment Obligation to a Corporate Trust in a Reorganization, Letter Ruling 77-13: Automobile Purchased in Massachusetts by a Non-Resident, Letter Ruling 77-12: Withholding from Pay of National Guardsmen, Letter Ruling 77-11: Lump-sum Distribution from a Qualified Pension or Profit Sharing Plan, Letter Ruling 77-10: Credit against Income Tax: Insurance Payments Made Pursuant to Rhode Island Law, Letter Ruling 77-9: Taxation of IRAs; Clarification of T.I.R. 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. of Revenue @MassRevenue Oct 10 All DOR Offices are closed in observance of the Columbus Holiday. 1 Massachusetts Dept. Share sensitive information only on official, secure websites. During the time period covered by this entry, I had no income from which MA taxes 2) A copy of your pay stub issued by your employer. Towns manage their finances, and administer the Underground Storage Tank it may not be relied upon by other.! Can improve this page and administer the Underground Storage Tank in to services provided by the state access. Services provided by the state 800 ) 392-6089 ( toll-free in Massachusetts Child! Division ( 800 ) 392-6089 ( toll-free in Massachusetts ) Child enforcement security indicating! 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