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2009 Massachusetts Code
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
CHAPTER 64I TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY
Section 9 Registration required

Section 9. No person, engaged in business as a vendor, shall sell tangible personal property for storage use or other consumption in the commonwealth unless a registration has been issued to him in accordance with section sixty-seven of chapter sixty-two C.

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