Chapter 830 CMR

(1) Scope of Regulation; Background; Outline of Topics (a) Scope of Regulation. 830 CMR 62C.8.2 sets forth the reporting requirements for motor vehicle insurers who make a payment pursuant to a motor vehicle insurance policy to a motor vehicle repair shop for the servicing or rep…

(1) Statement of Purpose; Organization (a) Statement of Purpose. 830 CMR 62C.84.1 explains the criteria and procedures a taxpayer must follow in applying for spousal relief from joint income tax liability under M.G.L. c. 62C, § 84. The statute, as amended, provides for three type…

(1) Statement of Purpose; Effective Date; Outline of Topics The purpose of 830 CMR 62E.2.1 is to implement M.G.L. c. 62E, § 2, under which employers and payors of income must report to the Commissioner certain information relative to employees, independent contractors and retired…

(1) Statement of Purpose; Outline of Topics; Effective Date (a) Statement of Purpose. The purpose of 830 CMR 63.29.1 is to explain the credits available to life insurance companies as provided in M.G.L. c. 63, § 29C and property and casualty insurance companies as provided in M.G…

(1) Statement of Purpose, Outline of Topics (a) Purpose of Regulation. This regulation, 830 CMR 63.30.2, explains the deductions for net operating losses incurred in previous taxable years allowed to certain corporations by M.G.L. c. 63, § 30.5 in determining net income for a tax…

(1) Statement of Purpose; Outline of Topics; Effective Date (a) Statement of Purpose. Chapter 173 of the Acts of 2008, (the "Act"), has changed the way unincorporated businesses are classified and treated for purposes of the Massachusetts corporate excise and personal income taxe…

(1) Purpose, General Rule, and Outline (a) Purpose. The purpose of 830 CMR 63.31.1 is to explain the add back of related member interest or intangible expense, as provided in M.G.L. c. 63, §§ 31I, 31J and 31K, including the add back of related member interest expense that derives…

(1) Statement of Purpose; Outline of Topics (a) Purpose of Regulation. This regulation implements the rules set forth in M.G.L. c. 63, § 31N, which requires certain adjustments to the basis of a corporation’s property, including stock owned by the corporation, for purposes of det…

(1) Purpose; General Rule; Relationship to Other Rules; Outline (a) Purpose. The purpose of this 830 CMR 63.32B.2 is to provide rules for the combined reporting of income as required by M.G.L. c. 63, § 32B. The M.G.L. c. 63, § 32B reporting requirement recognizes that a unitary b…

(1) Purpose, General Rule, Sham Transactions, and Outline (a) Purpose. The purpose of 830 CMR 63.38.1 is to explain the allocation and apportionment of income of business corporations, as provided in M.G.L. c. 63, § 38. The regulation also governs the calculation of an apportionm…

(1) Statement of Purpose, Outline of Topics, Effective Date (a) Statement of Purpose. The purpose of 830 CMR 63.38.10 is to provide alternative apportionment rules, as provided in M.G.L. c. 63, § 38(j), for the electric industry. Generally, 830 CMR 63.38.10 provides rules for all…

(1) Statement of Purpose, Outline of Topics, Effective Date (a) Statement of Purpose. The purpose of 830 CMR 63.38.11 is to explain the allocation and apportionment of income derived from sales of telecommunications and ancillary services, pursuant to the Commissioner's authority…

(1) General If an airline has income derived from business carried on both within and outside Massachusetts, the Commissioner shall determine the amount of the airline's income derived from business carried on within Massachusetts pursuant to M.G.L. c. 63, § 38, and applicable re…

(1) General If a motor carrier has income derived from business carried on both within and outside Massachusetts, the Commissioner shall determine the amount of the motor carrier's income derived from business carried on within Massachusetts pursuant to M.G.L. c. 63, § 38, and ap…

(1) General If a courier or package delivery service has income derived from business carried on both within and outside Massachusetts, the Commissioner shall determine the amount of its income derived from business carried on within Massachusetts pursuant to M.G.L. c. 63, § 38, …

(1) Statement of Purpose; Outline of Topics; Effective Date (a) Statement of Purpose. The purpose of 830 CMR 63.38.7 is to explain the allocation and apportionment of income from mutual fund sales of mutual fund service corporations, as provided in M.G.L. c. 63, §38(m).(b) Outlin…

(1) Purpose, Outline, Effective Date (a) Purpose. The purpose of 830 CMR 63.38.8 is to provide an alternative apportionment rule, as provided in M.G.L. c. 63, § 38(j), for income received by pipeline companies that is derived from the transportation of mineral products. (b) Outli…

(1) General (a) Purpose of Regulation. This regulation sets forth the rules for the Massachusetts tax treatment of security corporations under M.G.L. c. 63, § 38B. (b) Organization. This regulation is organized as follows: 1. General 2. Definitions 3. Qualification for Security C…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 63.38GG.1 explains the rules for claiming and applying the Qualified Veterans Hire Tax Credit. See M.G.L. c. 62, § 6(u); M.G.L. c. 63, § 38GG. The Executive Office of Veteran’s Services provides for and…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 63.38HH.1 explains the general rules for calculating and claiming the Apprentice Tax Credit available pursuant to M.G.L. c. 62, § 6(v) and M.G.L. c. 63, § 38HH. (b) Outline of Topics. 830 CMR 63.38HH.1 …

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 63.38JJ.1 explains the general rules for calculating, and the tax ramifications of claiming, the Credit established by St. 2021, c. 24, §§ 29, 37, and 142 and codified at M.G.L. c. 62, § 6(z) and M.G.L.…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 63.38KK.1 explains the general rules for calculating, and the tax ramifications of claiming, the Credit available pursuant to M.G.L. c. 62 § 6(aa) and M.G.L. c. 63 § 38KK. Regulations issued by MOBD set…

(1) Statement of Purpose, Outline of Topics, Effective Date (a) Purpose of Regulation. 830 CMR 63.38M.1 explains the calculation of the corporate excise credit for Massachusetts research expenses afforded by M.G.L. c. 63, §38M. (b) Outline of Topics. Following is a list of sectio…

(1) Statement of Purpose, Effective Date (a) Purpose of Regulation. This regulation explains the calculation of the economic opportunity area credit allowed by M.G.L. c. 62, § 6(g) and M.G.L. c. 63, § 38N. (b) Effective Date. This regulation takes effect upon promulgation and app…

(1) Statement of Purpose, Outline of Topics (a) Statement of Purpose. 830 CMR 63.38Q.1 explains the provisions of the brownfields tax credit for environmental Response Actions, as set out in M.G.L. c. 62, § 6(j) and M.G.L. c. 63, § 38Q. Under these statutes, an Eligible Person th…

(1) Statement of Purpose, Outline of Topics, Effective Date (a) Statement of Purpose. 830 CMR 63.38R.1 explains the calculation of the historic rehabilitation tax credit established by M.G.L. c. 62, § 6J and M.G.L c. 63, § 38R (St. 2003, c. 141, §§ 22, 24 and 82, as amended by St…

(1) Statement of Purpose, Outline of Topics (a) Purpose. The purpose of 830 CMR 63.38T.1 is to explain the Massachusetts taxation, pursuant to M.G.L. c. 62 or M.G.L. c. 63, of income from unrelated business activities of corporations, trusts and unincorporated associations exempt…

(1) General (a) Purpose. In general, 830 CMR 63.39.1 describes the circumstances pursuant to which certain business corporations will be subject to the tax jurisdiction of Massachusetts for purposes of the excise due under M.G.L. c. 63. (b) Background. Whether a business corporat…

(1) Scope of Regulation; Outline of Topics; Effective Date (a) Scope of Regulation. 1. If a corporation believes that the allocation and apportionment provisions of M.G.L. c. 63, § 38 are not reasonably adapted to approximate the net income derived from business carried on by the…

(1) Statement of Purpose, Effective Dates, Outline (a) Purpose. The purpose of this regulation, 830 CMR 63B.2.2, is to describe the procedures and requirements for corporations to make payments of estimated tax, under M.G.L. c. 63B, §§ 2 through 10, for taxable years ending on or…

(1) Purpose The purpose of this regulation, 830 CMR 64C.34.1, is to describe the conditions under which the Commissioner may assess the civil penalties provided under M.G.L. c. 64C, §§ 34 and 35 against: (a) Whoever, not being a licensed transportation company or a person specifi…

(1) International Fuel Tax Agreement [IFTA] Licensee Reporting and Payment (a) Returns and Payment. Motor Carriers licensed under the International Fuel Tax Agreement whose base-state is Massachusetts shall file a calendar quarterly report for the previous calendar quarter with t…

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of Purpose. The purpose of 830 CMR 64G.1.1 is to explain the application of the state and local room occupancy excise imposed under M.G.L. c. 64G, to transfers of occupancy in a bed and breakfast establishm…

(1) Definition of Inconsequential As a general guideline, the term "inconsequential", wherever it appears in this regulation, means a value of less than ten percent of the total charge, and the term "not inconsequential" means a value of greater than ten percent of the total char…

(1) General (a) Statement of purpose. The purpose of this regulation, 830 CMR 64H.6.2, is to provide guidelines as to the sales and use tax treatment of transactions engaged in by advertising agencies and graphic design firms. (b) Outline of topics. This regulation, 830 CMR 64H.1…

(1) Statement of Purpose; Effective date; Outline of Topics (a) Statement of Purpose. The purpose of this regulation, 830 CMR 64H.1.3, is to explain the application of the Massachusetts sales and use taxes to computer products and software. (b) Effective date. This regulation, 83…

(1) Discounts Cash discounts allowed and taken at the time of sale are excluded from the sales price of tangible personal property upon which the sales tax is based. Cash discounts which are given to customers after the time of sale are not excluded from the sales price. Any disc…

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of purpose. The purpose of this regulation, 830 CMR 64H.1.6, is to explain the sales and use tax treatment of sales of telecommunications services under M.G.L. chs. 64H and 64I, respectively. (b) Effective …

(1) Scope of Regulation; Background; Outline of Topics; Effective Date (a) Scope of Regulation. 830 CMR 64H.1.8 sets forth the rules for the exemption from the sales and use tax on retail sales of certain tangible personal property for the annual sales tax holiday. (b) Background…

(1) Statement of Purpose; Background, Outline of Topics; Effective Date (a) Statement of Purpose. The purpose of 830 CMR 64H.1.9 is to explain the Massachusetts sales and use tax registration and collection obligations of remote retailers, which include both remote marketplace se…

(1) Purpose The sale or use of motor vehicles, trailers, and other types of vehicles in Massachusetts is generally subject to the sales or use tax. 830 CMR 64H.25.1 applies the provisions of M.G.L. c. 64H and M.G.L. c. 64I, the Massachusetts sales and use tax statutes, to the sal…

(1) Statement of Purpose, Effective Date, Outline of Topics (a) Statement of purpose. The purpose of this regulation, 830 CMR 64H.3.1, is to explain the requirements for receiving direct payment authority, the requirements for presentation and acceptance of direct payment certifi…

(1) Statement of Purpose; Outline of Topics (a) Purpose. 830 CMR 64H.6.1, describes the application of the Massachusetts sales and use tax to casual and isolated sales made by persons, groups, for-profit, and nonprofit organizations, and persons, groups or organizations acting th…

(1) Statement of Purpose; Effective Date; Outline of Topics (a) Statement of Purpose. The purpose of 830 CMR 64H.6.11 is to explain the process for claiming an exemption from the sales tax for purchases of gas, steam, electricity, or heating fuel taxable under M.G.L. chs. 64H and…

(1) General (a) Statement of purpose. The purpose of 830 CMR 64H.6.2, is to explain the sales tax treatment of persons who for consideration are engaged in printing in the normal course of business. (b) Outline of topics. 830 CMR 64H.6.2, is organized as follows: 1. General. 2. D…

(1) Statement of Purpose; Outline of Topics. (a) Purpose. The purpose of 830 CMR 64H.6.4 is to explain the requirements for an entity to qualify for exemption from Massachusetts sales tax under M.G.L. c. 64H, §§ 6(r) and (s) on its purchases of tangible personal property used dir…

(1) General, Outline (a) General. The Massachusetts sales tax is imposed on sales of meals by a restaurant. The tax is levied on the sales price of the meal. The sale of food products for human consumption is exempt from the sales tax. (b) Outline. 830 CMR 64H.6.5(1)(b) lists the…