Massachusetts DOR Adopts Rule on Advance Payment of Sales and Use Tax

The Massachusetts Department of Revenue (DOR) April 12 adopted a sales and use tax regulation for advanced payment of sales and use tax. The regulation explains the procedures for the advance payment of various sales and use tax liabilities and provides expanded protection for taxpayers from the imposition of underpayment penalties. The regulation took effect April 12. [Mass. Dep’t of Revenue, Reg. Section 830 CMR 62C.16B.1, 04/12/24 Mass. Reg.]