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Form MA NRCR 2015 Nonresident Composite Return Instructions

Note: This form, and all accompanying schedules, must be filed electronically as required by 830 CMR 62.5A.1(11)(f)4 .

Who Must File

Massachusetts allows a partnership or an S corporation to file an electronic composite return on Form MA NRCR and make estimated tax payments as an agent on behalf of two or more qualified electing nonresident members. (Professional athletic teams who may file a...

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Guide to Motor Vehicle Sales and Use Tax |

Sales to an exempt organization

Transfers to or from a business entity

Transfers to a disabled person

Family transfers

As long as the transferor paid any Massachusetts sales or use tax before,  casually selling or transferring a motor vehicle or trailer to a:


Child, or


Is exempt from the tax. A vehicle owned jointly by a married couple may be treated as owned by either.



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Date: 2018-04-05 21:41:43

TIR 13-10: Sales and Use Tax on Computer and Software ...

Sales and Use

Revoked in part by TIR 13-17

The following is a Technical Information Release concerning recently-enacted sales and use tax changes effective July 31, 2013.  The purpose of this TIR is to announce the statutory changes and their effective date, and to provide initial guidance.  However, the Department also solicits input from affected taxpayers regarding application of the...

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Date: 2018-04-06 00:07:45

Room Occupancy Excise Tax - Mass.Gov


Under M.G.L. Chapter 64G, room occupancy excise tax is imposed on the transfer of occupancy, for $15 or more, of any room in a bed and breakfast establishment, hotel, lodging house, or motel for a period of ninety days or less. The tax is required to be collected by the operator of such establishments at the rate of 5.7% of the total amount of rent for each such occupancy. In addition,...

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Related topics : excise tax return form / excise tax return / federal income tax return copy / tax return example for rental property / filing federal tax return with no income

830 CMR 64H.6.11 Qualifying Small Business Exemption

It expects to have gross income or $990,000 during 2007. ABC is a qualifying small business. Upon presentation of a valid Small Business Exemption Certificate (Form ST-13) to the vendor of the heating fuel at the time of its first purchase in the calendar year, ABC is not required to pay tax on its purchase of the fuel. However, ABC continues to be liable for sales tax on purchases of all other...

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Related topics : small business sales tax exemption / small business sales tax form / small business sales tax / sales tax business purchase / sales and use tax exemption certificate