MA De Minimis Use Tax Threshold.pdf

Massachusetts-DOR-Sets-De-Minimis-Use-Tax-Threshold-for-Rolling-Stock-Tax-Notes-State.pdf
Preview of MA De Minimis Use Tax Threshold
🔗 Source: sherin.com
📊 Size: 549 KB
📄 Pages: 10 pages
⬇️ Downloads: 27

Summary

Massachusetts DOR sets a de minimis use tax threshold for rolling stock, providing a bright-line standard for national transportation companies, where presence in Massachusetts for six or fewer days in a 12-month period is considered de minimis, but larger companies may find the standard too rigorous and object to the administrative burden.

Description

Massachusetts DOR sets a de minimis use tax threshold for rolling stock, providing a bright-line standard for national transportation companies, where presence...

Technical Information

  • File Format: PDF
  • File Size: 549 KB
  • Pages: 10
  • Language: EN
  • Total Downloads: 27
  • Last Updated: 2 months ago

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