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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 64i - Tax on the Storage, Use or Other ...
Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property
Section 1 - Definitions
Section 2 - Imposition; Rate; Payment
Section 3 - Liability for Tax
Section 4 - Collection of Tax; Status of Tax; Sales of Motor Vehicles
Section 4a - Payment and Accounting Methods for Use Tax Liability; Estimated Liability Table
Section 5 - Computation of Tax
Section 6 - Statement and Collection of Tax
Section 7 - Exemptions
Section 8 - Presumption of Sale for Use, Storage or Consumption; Burden of Proof; Resale and Exempt Use Certificates
Section 9 - Registration Required
Section 11 - Classified Permits Establishing Percentage of Exempt Sales
Section 17 - Liability for Failure to Pay Tax
Section 24 - Advertisement That Vendor Will Assume or Absorb Tax
Section 26 - Motor Vehicles; Presumption of Transfer for Storage, Use or Consumption; Prerequisite for Registration; Revocation of Certificate for Failure of Payment by Check
Section 26a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment
Section 27 - Trade-in of Motor Vehicles or Trailers; Use Tax
Section 31a - Bond or Deposit; Non-Resident Contractors; Definition
Section 33 - Service of Process; Nonresident Vendors
Section 34 - Claims for Reimbursement on Worthless Accounts