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, 2022 Personal Income Tax Forms and Instructions, Resources to Help You With Your Business Taxes, for the Massachusetts Department of Revenue > Organization Sections > Content.

Similarly, our mission includes rulings and regulations, tax policy analysis, communications, and legislative affairs.

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. Collapse all. Some page levels are currently hidden.

Turnpike Fuels Excise Refund Program, March Revenue Collections Total $3.849 Billion.

c. 63, s. 38(f), Letter Ruling 00-3: Computer Sales Inventory Items used for Demonstration, Letter Ruling 00-2: Trade-in of Motor Vehicle, Letter Ruling 00-1: Withholding on Nonperiodic Payments made under a Nonqualified Plan, contact the Massachusetts Department of Revenue.



Mass.gov is a registered service mark of the Commonwealth of Massachusetts.

The population of the city proper is 692,600, [375] and Greater Boston, with a population of 4,873,019, is the 11th largest metropolitan area in the nation. Your notice or letter will explain the reason for the contact and give you instructions on how to handle the issue. Letter 6419. 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. 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.

Processing of a paper application can take 4 to 6 weeks. Approved certificates can also printed through MassTaxConnect. WebDOR has the legal authority to audit any type of individual or business returns for up to 3 years after filing. If you disagree with the amount that the Department of Revenue Child Support Enforcement Division (DOR/CSE) says you owe, you can ask for an Administrative Review.

To read them, you'll need the free Adobe Acrobat Reader. Department of Revenue > Rules and practice. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. 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.

meeting | 191 views, 3 likes, 2 loves, 0 comments, 0 shares, Facebook Watch Videos from Claiborne County Board of Supervisors: 1st monthly meeting 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.



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. We recommend that you log in to MassTaxConnect make all payments. WebSubmit this form to your local assessor with a copy of the IRS exemption letter.



Business bill payments require a payment number letter ID or payment voucher for processing which can be found on a DOR bill. Please let us know how we can improve this page. M.G.L. Share sensitive information only on official, secure websites.

Notices and bills ask for and provide information and request payment when necessary. 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. 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. 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c. 62, s. 8, Letter Ruling 88-5: Sale Building Materials and Supplies Under G.L. According to the Massachusetts Department of Revenue, taxpayers will receive a refund equal to about 14% of their personal income tax liability in Massachusetts for Tax Year 2021. Your resource for tax counsel, forms, and guidance. Thank you for your website feedback! To translate a PDF or webpage's language, visit DOR's translation page.



Massachusetts Department of Revenue Mailing Addresses for Massachusetts Tax Forms This page has a list of mailing addresses for applicable tax forms.

If a taxpayer doesn't agree with the IRS, they should mail a letter explaining why they dispute the notice. c. 64H, s. 6(l), Letter Ruling 14-2: Qualification as Mutual Fund Services Corporation under G.L.

View Sample of Certificate of Good Standing Do you need to change this page's language?

To register a business with MassTaxConnect , you will need the following documents and information: Your Social Security number (if registering as a sole proprietor with no employees) - Sole proprietors have the option to register with either This will be a more accurate way to pay, track and verify your With income tax fraud and identity theft on the rise, the Department of Revenue is committed to safeguarding taxpayer dollars by increasing security measures.



Guide to the Department of Revenue: Your Taxpayer Bill of Rights Learn about the Audit process Learn about the Collections process Amend a Massachusetts Individual or Business Tax Return Tax Appeals and Abatements Office of the Taxpayer Advocate. This page is located more than 3 levels deep within a topic.

Your resource for assorted tax programs and services.

c. 62, s. 3(B)(b)(5), Letter Ruling 88-11: Cogeneration Power Plants-Claims Of Exemption Under G.L.

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.

Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. Web4.

WebMassachusetts 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. We will use this information to improve this page.

If approved, the Certificate of Good Standing will be mailed within 24-48 hours.


If the communication is legitimate, we will have records to confirm this correspondence. WebWelcome to MassTaxConnect, the Massachusetts Department of Revenue's web-based application for filing and paying taxes in the Commonwealth.

If you do not agree with a penalty or decision made by the Massachusetts Department of Revenue, you have the right to file an appeal and ask for reconsideration. Although tax return information is generally confidential, DOR may legally disclose return information to: The feedback will only be used for improving the website.





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en_US: dc.title: Letter Ruling 80-32: Compensation Paid to Injured Personnel Pursuant to G.L. Contact the Problem Resolution office at (617) 626-3833 or email prohelp@dor.state.ma.us.

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. Forms are available in other formats.



[376] Other cities with a population over 100,000 include Worcester, Springfield, Lowell, and Cambridge.

The feedback will only be used for improving the website. A lock icon ( Tax Department: Contact Center hours are 9 a.m. 4 p.m., Monday through Friday.



WebCertificate of Good Standing from Department of Revenue (DOR) Submitting the Certificate of Good Standing (DOR) How to find and submit the Certificate of Good Standing (DOR) A Certificate of Good Standing from DOR is required for Training Providers to meet DOR compliance.

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. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site.