massachusetts department of revenue letter

Submit this form to your local assessor with a copy of the IRS exemption letter. Mid-Month Tax Collection Reports. Please remove any contact information or personal data from your feedback. 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 read them, you'll need the free Adobe Acrobat Reader . Cookies are required to use this site. Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. 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? Once you're done with the registration, an email will be sent to you immediately, confirming the registration request has been received. Department of Revenue. Department of Revenue. . Some page levels are currently hidden. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. Chances are you have these w2 copies in your files and you just need to pull them out and follow these steps. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Massachusetts Tax Information: Massachusetts Department of Revenue PO Box 7010 Boston, MA 02204 Phone: 1-800-392-6089 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. We also help cities and towns manage their finances, and administer the Underground Storage Tank Program. 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. These examinations are known as field audits. How to register your business with the MassTaxConnect You can register the business online by visiting MassTaxConnect. Forms are available in other formats. If you would like to continue helping us improve Mass.gov, join our user panel to test new features for the site. I received a notice of audit from Massachusetts saying they couldn't verify my taxpayer identification number. Department of Revenue letter rulings by Massachusetts. 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 ( 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. c. 62, s. 8, Letter Ruling 88-5: Sale Building Materials and Supplies Under G.L. Monthly Reports of Collections and Refunds. Use this button to show and access all levels. 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. Title from cover. The feedback will only be used for improving the website. Go to the Massachusetts Department of Revenue website for more information. The outstanding balance for a specified tax year. An official website of the Commonwealth of Massachusetts, for the Massachusetts Department of Revenue > Organization Sections > Content. c. 63, s. 38(l), Letter Ruling 06-6: Manufacturing Corporation Classification, Letter Ruling 06-5: Supplement to LR 05-2: Water Desalination Plant, Letter Ruling 06-4: Sales Tax Exemption Chapter 64H, Section 6(tt), Letter Ruling 06-3: Application of the Sales and Use Tax to the Construction and Installation of Storage Sheds, Letter Ruling 06-2: MHRTC & IRC 501(c)(3) Organizations, Letter Ruling 05-8: Corporate Nexus/Offshore Company Trading Commodities through Independent Contractor, Letter Ruling 05-7: Sales and Use Tax Nexus, Letter Ruling 05-6: Internet Intermediary, Letter Ruling 05-5: Qualification as a Manufacturing Corporation, Letter Ruling 05-4: Sales/Use Tax Liability of Commercial Real Estate Manager, Letter Ruling 05-3: Declining Balance Co-ownership Program, Letter Ruling 05-2: Water Desalination Plant, Letter Ruling 05-1: Sales Tax on Wound Closure Device, Letter Ruling 04-2: Massachusetts Income Tax Treatment of Nuclear Decommissioning Funds, Letter Ruling 04-1: Sales Tax Consequences of Multi-Product Discount Program, Letter Ruling 03-11: Sales Tax Consequences of Document Processing Services, Letter Ruling 03-10: Sales Tax Consequences of Two Part Printing Process, Letter Ruling 03-9: Machinery Exempt from Local Taxation included in the Non-Income Measure of Corporate Excise, Letter Ruling 03-8: Sales Tax Consequences of Certain Merchandise Exchanges, Letter Ruling 03-7: Sales Tax on Lease Settlements, Letter Ruling 03-6: Personal Tax Treatment of Certain Advanced Refunding Bonds, Letter Ruling 03-5: Composite Returns, QSUB Trust Beneficiaries, Letter Ruling 03-4: Classification of Massachusetts Common Law Trust, Letter Ruling 03-3: Group of Related Partnerships/Composite Filing, Letter Ruling 03-2: Financial Services for Offshore Investment Funds, Letter Ruling 03-1: Granting Permission to File a Composite Return, Letter Ruling 02-12: Qualification as Foreign Research and Development Corporation, Letter Ruling 02-11: Rotisserie Chicken Sold by Restaurant, Letter Ruling 02-10: Sales Use Tax to Deferred Like-Kind Exchange, Letter Ruling 02-9: Taxation and Withholding of MA Lottery, Letter Ruling 02-8: Application of Use Tax to Club Membership Fee, Letter Ruling 02-7: LR 02-7: Reorganization with a QSUB and a Parent LLP, Letter Ruling 02-6: Application of Sales Tax to Kidney Dialysis, Letter Ruling 02-5: Rooms Occupied by Employees of Corporations Exempt from Taxes Under Federal Law, Letter Ruling 02-4: Virtual Queuing Device, Letter Ruling 02-3: Tax Consequences to Shareholders in F Reorganization with Partnership as Parent Entity, Letter Ruling 02-2: "GM Card" Rebate Program, Letter Ruling 02-1: Taxation of the Transfer of a Decedent's MA Property, Letter Ruling 01-15: Electricity Exemption for Two Taxpayers at a Single Billed Meter, Letter Ruling 01-14: Equipment Manufactured "To be Sold", Letter Ruling 01-13: Nonprofit Constructing of Affordable Housing, Letter Ruling 01-12: Engaged in Business; Filing of Massachusetts Business Trust with Sec. The Massachusetts Department of Revenue (DOR) has issued guidance regarding the DOR's acceptance of electronic signatures on administrative forms. 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 Search icon 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), 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. 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. Top-requested sites to log in to services provided by the state. 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. 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 : Free Download, Borrow, and Streaming : Internet Archive Department of Revenue letter rulings by Massachusetts. We will use this information to improve this page. Enforcement Division ( 800 ) 392-6089 ( toll-free in Massachusetts ) Child Enforcement. DOR manages state taxes and child support. Don't panic. In other cases, DOR may have to examine a taxpayer's books, records, etc., to verify his or her tax liability. To translate a PDF or webpage's language, visit DOR's translation page . Turnpike Fuels Excise Refund Program, December Revenue Collections Total $3.839 Billion. There are 2 main types of audits. Thank you for your website feedback! If you need assistance, please contact the Massachusetts 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. The IRS will give you a copy of the said letter if you don't have one. Future changes to the federal estate tax law will not affect the Massachusetts estate tax law, as the reference for Massachusetts estate tax pur- Please limit your input to 500 characters. Updated: December 15, 2022 Table of Contents With MassTaxConnect By Email By Phone In Person Check Income Tax Refund Status Translation Help Do not take any actions requested in the letter. 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. 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. 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. Step 6: On the right side of the page where it states My Voucher Has a Payment Number click No. 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. ) or https:// means youve safely connected to the official website. Please let us know how we can improve this page. Mass.gov is a registered service mark of the Commonwealth of Massachusetts. Publication date 19uu Topics Taxation Publisher Boston, Mass. We also help cities and towns manage their finances, and administer the Underground Storage Tank . 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. 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 . 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. 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. M.G.L. Similarly, our mission includes rulings and regulations, tax policy analysis, communications, and legislative affairs. In Massachusetts ( me ) a Status letter business with the Department of Revenue TPI. : Commonwealth of Massachusetts Collection umass_amherst_libraries; blc; americana Digitizing sponsor Boston Library Consortium Member Libraries Contributor UMass Amherst Libraries Language English Volume . 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. Massachusetts Tax Credit Transparency Reports. Letter Rulings. During the time period covered by this entry, I had no income from which MA taxes Updated: November 28, 2022 All Massachusetts tax forms are in PDF format. Please let us know how we can improve this page. An official website of the Commonwealth of Massachusetts. 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. 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. ) Child enforcement their finances, and legislative affairs t verify my taxpayer identification number will to... 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