Massachusetts – Amnesty Program For Taxpayers With Qualifying Personal Or Business Tax Liabilities

SALT Report 3504 – The Commissioner of Revenue established a two month period of amnesty from September 1, 2014 to October 31, 2014.  The amnesty applies to periods stated on a Notice of Assessment before July 1, 2014 and apply to:

  • Individuals with:
    • Personal income tax liabilities
    • Personal use tax liabilities
    • Personal boat/recreational vehicles sales tax liabilities
    • Existing cigarette excise tax liablities (pertaining to purchases for individual consumption)
  • Taxpayers with the following business tax liabilities:
    • Sales and Use tax
    • Sales tax on telecommunications services
    • Meals tax
    • Meals tax local option
    • Materialman sales tax
    • Withholding Income
    • Performer Withholding
    • Pass-through Entity Withholding
    • Lottery Annuity Withholding
    • Room occupancy excise
    • Room occupancy excise local option
    • Convention center financing fees on room occupancy in Boston, Cambridge, Chicopee, Springfield, West Springfield, and Worcester
    • Convention center financing surcharge for sightseeing tours
    • Convention center financing surcharge on vehicle rentals in Boston
    • Convention center financing surcharge on parking in Boston, Springfield, and Worcester
    • Deeds excise
    • Cigarette Excise
    • Cigars and smoking tobacco excise
    • Club alcohol beverage excise
    • Gasoline excise
    • Special fuels excise
    • Special fuels excise local option
    • Boat/recreational vehicles sales tax

Taxpayers will be notified of their eligibility to participate in the amnesty program by the Commissioner.  Only taxpayers who receive a “Tax Amnesty Notice” will be eligible.

For Further Information:

MA TIR 14-8 Limited Amnesty Program