Massachusetts General Laws
Title IX - Taxation
Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property

Section 1 - Definitions - [Text of section applicable as provided by 2019, 41, Sec....

Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment - Section 2. An excise is hereby imposed upon sales at...

Section 3 - Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers - Section 3. (a) Except as provided in paragraph (c), reimbursement...

Section 3a - Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations. - Section 3A. (a) Every manufacturer, wholesaler or unclassified acquirer, as...

Section 4 - Computation of Tax - Section 4. For the purpose of adding and collecting the...

Section 5 - Statement and Collection of Tax - Section 5. Upon each sale of tangible personal property taxable...

Section 6 - Exemptions - Section 6. The following sales and the gross receipts therefrom...

Section 6a - Annual Sales Tax Holiday - Section 6A. (a) For the purposes of this section: (i)...

Section 7 - Registration Required - Section 7. No person shall do business in this commonwealth...

Section 8 - Presumption of Sale at Retail; Burden of Proof; Resale and Exempt Use Certificates - Section 8. (a) It shall be presumed that all gross...

Section 9 - Classified Permits Establishing Percentage of Exempt Sales - Section 9. Upon application of a vendor, the commissioner may...

Section 16 - Liability for Failure to Pay Tax - Section 16. Every person who fails to pay to the...

Section 25 - Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment - Section 25. For the purposes of this chapter, every transfer...

Section 25a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment - Section 25A. The director of the division of motorboats shall...

Section 25b - Unregistered Boats Anchored Within Commonwealth; Reports - Section 25B. The harbormaster in every city or town shall...

Section 26 - Trade-in of Motor Vehicles or Trailers; Sales Tax - Section 26. Where a trade-in of a motor vehicle or...

Section 27a - Trade-in Boats and Airplanes - Section 27A. Where a trade-in of a boat is received...

Section 29 - Service of Notices - Section 29. Any notice authorized or required under the provisions...

Section 30a - Bond or Deposit; Non-Resident Contractors; Definition - Section 30A. (a) Where a nonresident contractor enters into a...

Section 32 - Service of Process; Nonresident Vendors - Section 32. Any person not a resident of the commonwealth...

Section 33 - Worthless Accounts; Reimbursement Without Interest - Section 33. Any vendor who has paid to the commissioner...

Section 34 - Remote Retailers and Marketplace Facilitators - [Text of section applicable as provided by 2019, 41, Sec....