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  • Letter Ruling 92-6: Application Of Deeds Excise To Transfers By ... - Archives Lib State Ma

Get Letter Ruling 92-6: Application Of Deeds Excise To Transfers By ... - Archives Lib State Ma

Letter Ruling 92-6: Application of Deeds Excise to Transfers by Government Agency The Official Website of the Department of Revenue (DOR) Mass.Gov Home DOR Home State Agencies State Online Services.

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How to fill out the Letter Ruling 92-6: Application of Deeds Excise to Transfers by Government Agency online

This guide provides a step-by-step approach to completing the Letter Ruling 92-6 form regarding the application of deeds excise for transfers by government agencies. It is designed for users with varying levels of legal experience.

Follow the steps to easily complete the form

  1. Click the ‘Get Form’ button to obtain the form and open it in the editor. This allows you to access the document online.
  2. Begin by reading the introductory and background information provided in the form. This section contains important context about the deeds excise and how it relates to government agency transactions.
  3. Fill out the necessary fields regarding the agency involved in the transaction. Include all required details, such as the agency's name, address, and relevant identifiers.
  4. Input the specific type of deed, instrument, or writing being utilized in the transaction. Be clear and precise to ensure accurate processing.
  5. Review any additional provisions or exemptions indicated in the form. Confirm that the agency qualifies for any exemptions from the deeds excise before proceeding.
  6. Double-check all entries for accuracy and completeness. Make sure each field is properly filled to avoid any delays in processing.
  7. Once you have completed the form, you can save your changes, download, print, or share the form as needed according to your requirements.

Complete the Letter Ruling 92-6 form online now to streamline your document management process.

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Persons acting as retailers of tangible personal property are not construction contractors and must collect tax on the sales price of the item from the buyer.

Taxpayer refunds 3 years from the due date of the return, taking into account an extension of time for filing the return, or. 2 years from the date the tax was paid.

IV. LAW AND ANALYSIS. Massachusetts imposes a 6.25% sales tax on sales of tangible personal property and telecommunication services within the Commonwealth including sales of prewritten (also called “canned” or “standardized”) software regardless of the method of delivery.

The excise tax rate is $4.56 per $1000.00 of consideration, rounded up to the nearest $500. For example: if a consideration is stated as $1,546,300.00, then the deeds excise is calculated using $1,546,500.00 and the total fee would be $7,052.04. Please note: a separate check is required for excise tax payments.

Massachusetts imposes a 6.25% sales tax on sales of tangible personal property and telecommunication services within the Commonwealth, including sales of prewritten (also called “canned” or “standardized”) software regardless of the method of delivery.

A Letter Ruling (LR) is an advisory ruling issued by the Commissioner of Revenue in response to letters from individual taxpayers on specific issues relating to the interpretation or application of the Massachusetts tax laws.

DOR's mission is to gain full compliance with the tax, child support, and municipal finance laws of the Commonwealth. DOR is committed to enforcing these laws in a fair-minded and respectful manner.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232