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
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