Section 5. Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made, or on any evidence of sale issued or used by the vendor; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property
Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment
Section 3 - Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers
Section 4 - Computation of Tax
Section 5 - Statement and Collection of Tax
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 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