Section 8. Each licensee shall keep a complete and accurate account of all goods and chattels sold by him, including the names and addresses of the persons from whom they were received. Each licensee shall be responsible for the reporting and collection of sales and use taxes for all sales made by him.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XV - Regulation of Trade
Section 2 - Auctioneers; Licenses
Section 3 - Applications for Licenses; Acceptance of License; Service of Process
Section 3a - Written Examination
Section 3b - Licensing of Nonresidents; Exemption From Written Examination
Section 3c - Validity of License; Time Period
Section 4 - Denial of Applications; Hearing; Grounds
Section 5 - Licenses; Issuance
Section 6 - Suspension or Revocation of Licenses; Cancellation; Replacement Licenses
Section 8 - Licensees; Account of Goods Sold; Sales and Use Taxes
Section 9 - Prohibited Practices
Section 10 - Special or Annual Auction Permits
Section 11 - Certain Auctions Not Subject to Chapter
Section 12 - Violations of Chapter; Punishment
Section 13 - Alteration, Amendment or Repeal of Rules and Regulations