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U.S. State Codes
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Massachusetts
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Part I - Administration of ...
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Title IX - Taxation
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Chapter 64h - Tax on Retail Sales of Certain Ta...
Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property
Section 1 - Definitions
Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment
Section 3 - Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers
Section 3a - Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations.
Section 4 - Computation of Tax
Section 5 - Statement and Collection of Tax
Section 6 - Exemptions
Section 6a - Annual Sales Tax Holiday
Section 7 - Registration Required
Section 8 - Presumption of Sale at Retail; Burden of Proof; Resale and Exempt Use Certificates
Section 9 - Classified Permits Establishing Percentage of Exempt Sales
Section 16 - Liability for Failure to Pay Tax
Section 25 - Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment
Section 25a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment
Section 25b - Unregistered Boats Anchored Within Commonwealth; Reports
Section 26 - Trade-in of Motor Vehicles or Trailers; Sales Tax
Section 27a - Trade-in Boats and Airplanes
Section 29 - Service of Notices
Section 30a - Bond or Deposit; Non-Resident Contractors; Definition
Section 32 - Service of Process; Nonresident Vendors
Section 33 - Worthless Accounts; Reimbursement Without Interest