massachusetts department of revenue letter

Payment agreement, levy and online bill payment information is also available. (617) 887-6367 or (800) 392-6089 (toll-free in Massachusetts) Visit Contact DOR for more ways to connect with DOR. 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. DOR manages state taxes and child support. Processing of a paper application can take 4 to 6 weeks. Letter Ruling 00-5: Partnership Status of Brazilian Limited Liability Quota Co. Letter Ruling 00-4: Throwback Sales under G.L. 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. 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. Some page levels are currently hidden. Massachusetts Department of Revenue. Letter 6417. DOR does not charge a fee to obtain Certificate of Good Standing. WebIf you are unsure if a letter, email, call or any other form of communication came directly from DOR or the Internal Revenue Service (IRS), contact DORs Customer Service Department at 317-232-2240, Monday through Friday 8 a.m.4:30 p.m., ET. 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. Some local assessors will tend to grant exemptions if the IRS does; others may not do so without further investigation. Please let us know how we can improve this page. 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.

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