There is a newer version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 64H. — TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY.
- Section 1. Definitions.
- Chapter 64H — Section 2. Sales tax; services tax; imposition; rate; payment.
- Chapter 64H — Section 2A. Repealed, 1991, 4, Sec. 7.
- Chapter 64H — Section 3. Payment by purchaser; collection by vendor; undetermined use; directpayment permit and certificate; sales of motor vehicles or trailers.
- Chapter 64H — Section 4. Formula.
- Chapter 64H — Section 5. Statement and collection of tax.
- Section 6. Exemptions.
- Chapter 64H — Section 7. Registration required.
- Chapter 64H — Section 8. Presumption of sale at retail; burden of proof; resale and exempt usecertificates.
- Chapter 64H — Section 9. Classified permits establishing percentage of exempt sales.
- Chapter 64H — Section 10--13. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 14. Repealed, 1969, 546, Sec. 4.
- Chapter 64H — Section 15. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 16. Liability for failure to pay tax.
- Chapter 64H — Section 17--22. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 23. Advertisement that vendor will assume or absorb tax.
- Chapter 64H — Section 24. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 25. Motor vehicles; presumption of sale at retail; prerequisite forregistration; proof of payment; revocation of certificate for failure ofpayment.
- Chapter 64H — Section 25A. Motorboats; aircraft; certificate issuance; evidence of tax payment.
- Chapter 64H — Section 25B. Unregistered boats anchored within commonwealth; reports.
- Section 26. Trade in motor vehicles or trailers; sales tax.
- Chapter 64H — Section 27. Repealed, 1990, 121, Sec. 55.
- Chapter 64H — Section 27A. Trade-in boats and airplanes.
- Chapter 64H — Section 28. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 29. Service of notices.
- Chapter 64H — Section 30. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 30A. Bond or deposit; non-resident contractors; definition.
- Chapter 64H — Section 31. Repealed, 1976, 415, Sec. 112.
- Chapter 64H — Section 32. Service of process; nonresident vendors.
- Chapter 64H — Section 33. Worthless accounts; reimbursement without interest.
Disclaimer: These codes may not be the most recent version. Massachusetts may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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