There is a newer version of the Massachusetts General Laws
2006 Massachusetts Code - CHAPTER 64I. — TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY.
- Chapter 64I — Section 1. Definitions.
- Chapter 64I — Section 2. Use tax; imposition; rate; payment.
- Chapter 64I — Section 2A. Repealed, 1991, 4, Sec. 13.
- Chapter 64I — Section 3. Liability for tax.
- Chapter 64I — Section 4. Collection of tax; status of tax; sales of motor vehicles.
- Chapter 64I — Section 5. Formula.
- Chapter 64I — Section 6. Statement and collection of tax.
- Chapter 64I — Section 7. Exemptions.
- Chapter 64I — Section 8. Presumption of sale for use, storage or consumption; burden of proof;resale and exempt use certificates.
- Chapter 64I — Section 9. Registration of vendors required.
- Chapter 64I — Section 10. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 11. Classified permits establishing percentage of exempt sales.
- Chapter 64I — Section 12--15. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 16. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 17. Liability for failure to pay tax.
- Chapter 64I — Section 18--23. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 24. Advertisement that vendor will assume or absorb tax.
- Chapter 64I — Section 25. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 26. Motor vehicles; presumption of transfer for storage, use orconsumption;pre-requisite for registration; proof of payment; revocation of certificate forfailure ofpayment by check.
- Chapter 64I — Section 26A. Motorboats; aircraft; certificate issuance; evidence of tax payment.
- Section 27. Trade-in of motor vehicles or trailers; use tax.
- Chapter 64I — Section 28. Repealed, 1990, 121, Sec. 66.
- Chapter 64I — Section 29--31. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 31A. Bond or deposit; non-resident contractors; definition.
- Chapter 64I — Section 32. Repealed, 1976, 415, Sec. 113.
- Chapter 64I — Section 33. Service of process; nonresident vendors.
- Chapter 64I — Section 34. 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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