Section 2. Except as otherwise provided in this chapter an excise is hereby imposed upon the storage, use or other consumption in the commonwealth of tangible personal property or services purchased from any vendor or manufactured, fabricated or assembled from materials acquired either within or outside the commonwealth for storage, use or other consumption within the commonwealth at the rate of 6.25 per cent of the sales price of the property or services. The excise shall be paid by the taxpayer to the commissioner at the time provided for filing the returns required by section sixteen of chapter sixty-two C.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property
Section 2 - Imposition; Rate; Payment
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 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 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