MA DOR Legal Library - Tax Rulings, Regulations, Bulletins

The Massachusetts Department of Revenue (DOR) maintains a legal library containing tax rulings, regulations, and bulletins. This page provides access to various document types, including regulations, technical information releases, directives, letter rulings, and administrative procedures, updated as of February 5, 2026.

Massachusetts Department of Revenue Tax Guides

The Massachusetts Department of Revenue has updated its general tax guides for income, sales, corporate, estate, and property taxes. These guides provide information on tax laws and DOR policies, clarifying filing requirements and compliance procedures for residents and businesses.

Massachusetts Real Estate Sales Withholding Tax Rules

The Massachusetts Department of Revenue has issued new guidance detailing withholding tax rules for real estate sales exceeding $1 million, effective November 1, 2025. Withholding agents are now required to file Form NRW and potentially withhold tax on sales to nonresidents or businesses without a Massachusetts presence.

Massachusetts DOR Warns of New Mail Postmarking Timelines

The Massachusetts Department of Revenue (DOR) has alerted taxpayers to changes in United States Postal Service procedures that may affect mail postmark dates. Taxpayers are advised to file electronically or mail documents early to ensure timely receipt and avoid missing deadlines for the Tax Year 2025.

Michigan Treasury Tax Policy and Update Newsletters

The Michigan Department of Treasury provides access to its Tax Policy and Update Newsletters. These newsletters offer updates and information relevant to tax policy and administration within the state. The content is updated periodically with new editions available for review.

Michigan Enacts 24% Wholesale Marijuana Tax

Michigan has enacted a new 24% wholesale tax on recreational marijuana, effective January 1, 2026. This tax will be administered by the State Department of Treasury and revenue will fund infrastructure improvements.

Michigan Tax Relief for Storm-Impacted Counties

The Michigan Department of Treasury has announced tax relief measures for residents and businesses in counties impacted by severe storms in March 2025, May 2024, July 2025, and March 2026. Specific counties are listed for each event, with links to further details on the relief provided.

Proposed Motor Fuel Tax Regulations - Maryland

The Maryland Comptroller has proposed amendments to motor fuel tax regulations concerning gasoline specifications. These changes adjust distillation and vapor pressure limits based on seasonal requirements and testing methods. The proposed regulations were published on December 13, 2024.

Maryland IT Services Sales Tax Update

The State of Maryland is implementing a 3% sales tax on certain IT services effective July 1, 2025, as part of the Budget Reconciliation and Financing Act. Businesses are advised to review taxable services, register for necessary licenses, and prepare to collect and remit the new tax.

USPS Notice of International Service Agreements Filing

The United States Postal Service has filed requests with the Postal Regulatory Commission to add several new Priority Mail Express International, Priority Mail International, and First-Class Package International Service contracts to the Competitive Product List. These filings pertain to Negotiated Service Agreements.