Section 6. Upon each sale of tangible personal property or services taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser under the provisions of this chapter 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.
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