Recent Additions, Drafts and Notices

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Category	Description	Date Added
Sales/Use	TIR 24-3: Pixley v. Commissioner of Revenue -- Taxable Sales Price of Cell Phones Sold in Bundled Transactions	5/7/24
Sales/Use	830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators	4/12/24
Admin	830 CMR 62C.16B.1: Advance Payments of Sales and Use Tax and Room Occupancy Excise	4/12/24
Admin	TIR 24-2: Interest Rate On Overpayments And Underpayments	3/4/24
Income	TIR 24-1: Individual Mandate Penalties for Tax Year 2024	2/1/24
Income	Working Draft 830 CMR 62.3.2: Charitable Contribution Deduction	1/17/24
Income	Working Draft TIR: Provisions in the 2023 Tax Relief Legislation	1/5/24