As readers of this blog know — or will know if you scroll down through the list of recent blog entries — DOR has spent some time trying to explain the rather arcane, even for tax law, body of regulation governing bundled cell phone transactions.
Since the publication of DOR's most recent Directive on these transactions, several news accounts have suggested that sales tax on bundled cell phones is something new. Au contraire, amigos. The sales tax rules on these transactions have been in effect since 1993, although with a few modifications over the years, the most recent being the new Directive.
Patriot Ledge business writer and blogger Jon Chesto is the latest journalist to tackle this complicated subject, and he appears to have hit the nail on the head in his column of August 30.
The column contains links to the new Directive, a recent news story on the subject, and a link to the Code of Massachusetts Regulations (CMR) that provides some helpful context in understanding this issue.
If your passion is bundled cell phone transactions, check it out.
DOR Ruling Favorable in First Circuit Judgment posted on Mar 17
The United States Court of Appeals for the First Circuit issued judgments in the Department of Revenue’s (DOR) favor last month, finding that taxpayers in Bankruptcy proceedings cannot discharge late filed tax returns. The court consolidated two similar cases brought before them involving a total …Continue Reading DOR Ruling Favorable in First Circuit Judgment
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Class in Session at DOR University posted on Jan 20
Looking to educate yourself this tax season? Want to learn more about tax options, or DOR-related issues? All this can be achieved at DOR University, the Department of Revenue’s free online e-learning module. DOR University, created to offer free tax education to the public and …Continue Reading Class in Session at DOR University