Massachusetts General Laws
Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property
Section 7 - Registration Required

Section 7. No person shall do business in this commonwealth as a vendor unless a registration shall have been issued to him for each place of business in accordance with section sixty-seven of chapter sixty-two C.

Structure Massachusetts General Laws

Massachusetts General Laws

Part I - Administration of the Government

Title IX - Taxation

Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property

Section 1 - Definitions

Section 2 - Sales Tax; Services Tax; Imposition; Rate; Payment

Section 3 - Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers

Section 3a - Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations.

Section 4 - Computation of Tax

Section 5 - Statement and Collection of Tax

Section 6 - Exemptions

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 25 - Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment

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

Section 34 - Remote Retailers and Marketplace Facilitators