DOR has just issued Directive 11-2 on the subject of the sales/use taxation of cellular telephones in bundled transactions. The new Directive revises previously issued rules on these transactions. Since Directive 93-9 issued in 1993, DOR has said that in a bundled transaction (involving both the purchase   …Continue Reading New Directive on sales tax for cellphone bundled transactions

Facing a midnight filing deadline for state income tax, an estimated 800,000 taxpayers have yet to file their tax return while some 2.52 million have filed. This is 100,311 more who have yet to file than a year ago (keep in mind many taxpayers did   …Continue Reading 2.52 million tax returns filed; 800,000 more due by midnight

Thanks to Emancipation Day in Washington DC, a holiday celebrated this year on Friday, April 15, federal tax returns are not due until Monday, April 18, which is the Patriots Day holiday in Massachusetts, so state tax returns are due this year on April 19.   …Continue Reading Tax filing deadlines in sight — federal April 18, state April 19

The Appellate Tax Board on April 4 issued a decision that clarifies not only that sales tax is due on the rental of golf carts, but also that ignorance of the tax law in this case was not a defense. In Hillside Country Club Partnership Inc.   …Continue Reading Sales tax on golf carts par for the course