DOR Directives

Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Department of Revenue, 2023-03-23)

Directive 21-1: Personal Income Tax Guidance for Employees who Telecommuted in 2020 due to the COVID-19 State of Emergency

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Department of Revenue, 2021-04-30)

Directive 94-9: Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Department of Revenue, 1994-06-22)

Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Department of Revenue, 2020-10-09)

Directive 20-1: Acceptance of Electronic Signatures

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Department of Revenue, 2020-04-21)

Directive 19-1: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction to the Connecticut Pass-through Entity Tax

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Department of Revenue, 2019-09-19)

Directive 17-1: Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use Tax

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2017-04-03)

Directive 16-1: Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2016-03-03)

Directive 15-3: Determining Basis for Purposes of Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits – Impact of Depreciation and Expensing Deductions

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2015-10-01)

Directive 15-2: Approval of Principal Reporting Corporation

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2015-08-28)

Directive 15-1: Sales Tax Exemption for Medical Marijuana

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2015-06-19)

Directive 14-4: Massachusetts Income Tax and Corporate Excise Deductions Where Federal Law Allows a Credit in Lieu of Deduction

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2014-12-16)

Directive 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff)

Massachusetts. Department of Revenue. (Commonwealth of Massachusetts, Dept. of Revenue, 2014-10-20)

DOR Directives

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Recent Submissions

Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard

Directive 21-1: Personal Income Tax Guidance for Employees who Telecommuted in 2020 due to the COVID-19 State of Emergency

Directive 94-9: Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel

Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income

Directive 20-1: Acceptance of Electronic Signatures

Directive 19-1: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction to the Connecticut Pass-through Entity Tax

Directive 18-1: Taxation of Purchases and Room Rentals by Government Employees

Directive 17-3: Repayment of Refunded Amounts in Connection with a Federal Change that Reduces the Earned Income Credit

Directive 17-2: Revocation of DD 17-1 In Anticipation of a Proposed Regulation

Directive 17-1: Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use Tax

Directive 16-1: Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems

Directive 15-3: Determining Basis for Purposes of Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits – Impact of Depreciation and Expensing Deductions

Directive 15-2: Approval of Principal Reporting Corporation

Directive 15-1: Sales Tax Exemption for Medical Marijuana

Directive 14-4: Massachusetts Income Tax and Corporate Excise Deductions Where Federal Law Allows a Credit in Lieu of Deduction

Directive 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff)

Directive 14-2: Application of Sales Tax to Cabinetmakers

Directive 14-1: Document and Title Preparation Fees Charged by Motor Vehicle Dealers

Directive 13-6: Combined Reports for Prior Tax Years for which Electronic Filing Is Not Available

Directive 13-5: Modification of Procedures for Financial Institutions Receiving DOR Notice of Tax or Child Support Levy

DOR Directives

Browse by

Recent Submissions

Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard ﻿

Directive 21-1: Personal Income Tax Guidance for Employees who Telecommuted in 2020 due to the COVID-19 State of Emergency ﻿

Directive 94-9: Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel ﻿

Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income ﻿

Directive 20-1: Acceptance of Electronic Signatures ﻿

Directive 19-1: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction to the Connecticut Pass-through Entity Tax ﻿

Directive 18-1: Taxation of Purchases and Room Rentals by Government Employees ﻿

Directive 17-3: Repayment of Refunded Amounts in Connection with a Federal Change that Reduces the Earned Income Credit ﻿

Directive 17-2: Revocation of DD 17-1 In Anticipation of a Proposed Regulation ﻿

Directive 17-1: Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use Tax ﻿

Directive 16-1: Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems ﻿

Directive 15-3: Determining Basis for Purposes of Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits – Impact of Depreciation and Expensing Deductions ﻿

Directive 15-2: Approval of Principal Reporting Corporation ﻿

Directive 15-1: Sales Tax Exemption for Medical Marijuana ﻿

Directive 14-4: Massachusetts Income Tax and Corporate Excise Deductions Where Federal Law Allows a Credit in Lieu of Deduction ﻿

Directive 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff) ﻿

Directive 14-2: Application of Sales Tax to Cabinetmakers ﻿

Directive 14-1: Document and Title Preparation Fees Charged by Motor Vehicle Dealers ﻿

Directive 13-6: Combined Reports for Prior Tax Years for which Electronic Filing Is Not Available ﻿

Directive 13-5: Modification of Procedures for Financial Institutions Receiving DOR Notice of Tax or Child Support Levy ﻿

Directive 23-1: Use Tax Applied to the Sale of Rolling Stock; De Minimis Standard

Directive 21-1: Personal Income Tax Guidance for Employees who Telecommuted in 2020 due to the COVID-19 State of Emergency

Directive 94-9: Qualifying Small Business Exemption for Certain Sales and Use of Gas, Steam, Electricity and Heating Fuel

Directive 20-2: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction on Deemed Repatriated Income

Directive 20-1: Acceptance of Electronic Signatures

Directive 19-1: Application of the Massachusetts Personal Income Tax Credit for Taxes Paid to Another Jurisdiction to the Connecticut Pass-through Entity Tax

Directive 18-1: Taxation of Purchases and Room Rentals by Government Employees

Directive 17-3: Repayment of Refunded Amounts in Connection with a Federal Change that Reduces the Earned Income Credit

Directive 17-2: Revocation of DD 17-1 In Anticipation of a Proposed Regulation

Directive 17-1: Requirement that Out-of-State Internet Vendors with Significant Massachusetts Sales Must Collect Sales or Use Tax

Directive 16-1: Recordkeeping Requirements for Sales and Use Tax Vendors Utilizing Point of Sale (POS) Systems

Directive 15-3: Determining Basis for Purposes of Calculating the Massachusetts Investment Tax Credit and Certain Economic Development Incentive Credits – Impact of Depreciation and Expensing Deductions

Directive 15-2: Approval of Principal Reporting Corporation

Directive 15-1: Sales Tax Exemption for Medical Marijuana

Directive 14-4: Massachusetts Income Tax and Corporate Excise Deductions Where Federal Law Allows a Credit in Lieu of Deduction

Directive 14-3: Sales and Use Tax Exemption for Certain Direct Mail Promotional Advertising Materials under G.L. c. 64H, s. 6(ff)

Directive 14-2: Application of Sales Tax to Cabinetmakers

Directive 14-1: Document and Title Preparation Fees Charged by Motor Vehicle Dealers

Directive 13-6: Combined Reports for Prior Tax Years for which Electronic Filing Is Not Available

Directive 13-5: Modification of Procedures for Financial Institutions Receiving DOR Notice of Tax or Child Support Levy