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 + Social Media — #CheckUsOut posted on Jul 28
State tax administration might not deliver such seismic news events as LeBron’s eagerly-awaited announcement of his return to his old Cleveland team, but knowing what’s going on at any given moment in the tax world could save you some time and effort, and maybe …Continue Reading DOR + Social Media — #CheckUsOut
Commute to work on the T, Commuter Rail or Turnpike? You may be eligible for a Massachusetts Commuter Deduction on your tax return! posted on Jul 16
The Commuter Deduction was enacted by the Legislature to cover specific commuter expenses. To help understand the deduction, the Department of Revenue’s DOR University has released an e-learning module explaining what qualifies for a deduction, real-life examples and how you can claim your commuter deduction …Continue Reading Commute to work on the T, Commuter Rail or Turnpike? You may be eligible for a Massachusetts Commuter Deduction on your tax return!
DOR Offers FREE E-Learning Course on Fraternal Organization Tax Responsibilities posted on Jul 9
Help get the word out! The Department of Revenue’s online DOR University has recently developed a new free e-learning course on the tax responsibilities of fraternal organizations. Fraternal organizations are considered a type of Chapter 180 Corporation, which are formed for charitable or other purposes. …Continue Reading DOR Offers FREE E-Learning Course on Fraternal Organization Tax Responsibilities