Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity purchased is to be exported forthwith from this commonwealth prior to use or resale, and provided, further, that such person is licensed by the commissioner as an unclassified exporter.
Structure Massachusetts General Laws
Part I - Administration of the Government
Chapter 64a - Taxation of Sales of Gasoline
Section 3a - Determination of Average Price of Fuel and Tax per Gallon; Notice
Section 4 - Monthly Returns and Payment of Excise; Tax Rate
Section 7 - Reimbursement for Non-Highway Users of Gasoline
Section 7a - Reimbursement to Farm Users of Gasoline
Section 8 - Application of Chapter to Interstate and Foreign Commerce
Section 8a - Regulation of Tax Free Sales
Section 9 - Purchaser to Bear Tax; Sales Separate From Tax; Penalty
Section 11 - General Penalties
Section 12 - Sales Exempted by Federal Law; Restraining Collection of Excise