Massachusetts General Laws
Title IX - Taxation
Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property

Section 1 - Definitions - Section 1. As used in this chapter the following words...

Section 2 - Imposition; Rate; Payment - Section 2. Except as otherwise provided in this chapter an...

Section 3 - Liability for Tax - Section 3. Every person storing, using or otherwise consuming in...

Section 4 - Collection of Tax; Status of Tax; Sales of Motor Vehicles - [First paragraph applicable as provided by 2019, 41, Sec. 106.]...

Section 4a - Payment and Accounting Methods for Use Tax Liability; Estimated Liability Table - Section 4A. (a) An individual taxpayer subject to the excise...

Section 5 - Computation of Tax - Section 5. For the purposes of adding and collecting the...

Section 6 - Statement and Collection of Tax - Section 6. Upon each sale of tangible personal property or...

Section 7 - Exemptions - Section 7. The tax imposed by this chapter shall not...

Section 8 - Presumption of Sale for Use, Storage or Consumption; Burden of Proof; Resale and Exempt Use Certificates - Section 8. (a) For the purpose of the proper administration...

Section 9 - Registration Required - [Text of section applicable as provided by 2019, 41, Sec....

Section 11 - Classified Permits Establishing Percentage of Exempt Sales - Section 11. Upon application of a vendor, the commissioner may...

Section 17 - Liability for Failure to Pay Tax - Section 17. A person who fails to pay to the...

Section 24 - Advertisement That Vendor Will Assume or Absorb Tax - Section 24. It shall be unlawful for any vendor to...

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 26. For the purposes of this chapter, every transfer...

Section 26a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment - Section 26A. The director of the division of motorboats shall...

Section 27 - Trade-in of Motor Vehicles or Trailers; Use Tax - Section 27. Where a trade-in of a motor vehicle or...

Section 31a - Bond or Deposit; Non-Resident Contractors; Definition - Section 31A. (a) Where a nonresident contractor enters into a...

Section 33 - Service of Process; Nonresident Vendors - Section 33. Any person not a resident of the commonwealth...

Section 34 - Claims for Reimbursement on Worthless Accounts - Section 34. Any vendor who has paid to the commissioner...