2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 62C ADMINISTRATIVE PROVISIONS RELATIVE TO STATE TAXATION
Section 1 Definitions

Section 1. The following words as used in this chapter shall, unless the context otherwise requires, have the following meanings:

“Building contractor”, any general contractor, subcontractor or repairman who is engaged in the business of constructing or improving real property.

“Code”, the Internal Revenue Code of the United States in effect on July first, nineteen hundred and eighty-three.

“Commissioner”, the commissioner of revenue.

“Materialman”, a person primarily engaged in the retail sale of building material, tools and equipment to building contractors for the improvement of real property and authorized by law to file a mechanics lien upon real property for improvements related to the property. For the purposes of this definition, “primarily engaged” shall mean sales of 50 per cent or more of total sales to building contractors.

“Promoter”, a person who, either directly or indirectly, rents, leases or grants a license to use space to any person for the display for sale or for the sale of tangible personal property subject to tax under chapter sixty-four H, at more than three shows during the calendar year, or who operates more than three shows during the calendar year. For purposes of determining whether three shows have been held, the conduct of an activity described in the definition of “Show” on one day alone or on a series of up to seven consecutive days shall be deemed to constitute a single show.

“Show”, a flea market, craft show, antique show, coin show, stamp show, comic book show fair and any similar show, whether held regularly or of a temporary nature at which more than one vendor displays for sale or sells tangible personal property subject to tax.

“Tax”, any tax, excise, interest, penalty, or addition to tax imposed by this chapter or the statutes referred to in section two.