There is a newer version
of
this Chapter
2017 Massachusetts General Laws
PART I ADMINISTRATION OF THE GOVERNMENT
TITLE IX TAXATION
Chapter 64H TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Section 1 Definitions
- Section 2 Sales tax; services tax; imposition; rate; payment
- Section 2A Repealed, 1991, 4, Sec. 7
- Section 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
- Section 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
- Section 4 Computation of tax
- Section 5 Statement and collection of tax
- Section 6 Exemptions
- Section 7 Registration required
- Section 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
- Section 9 Classified permits establishing percentage of exempt sales
- Section 10 to 13 Repealed, 1976, 415, Sec. 112
- Section 14 Repealed, 1969, 546, Sec. 4
- Section 15 Repealed, 1976, 415, Sec. 112
- Section 16 Liability for failure to pay tax
- Section 17 to 22 Repealed, 1976, 415, Sec. 112
- Section 23 Repealed, 2010, 131, Sec. 50
- Section 24 Repealed, 1976, 415, Sec. 112
- Section 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
- Section 25A Motorboats; aircraft; certificate issuance; evidence of tax payment
- Section 25B Unregistered boats anchored within commonwealth; reports
- Section 26 Trade-in of motor vehicles or trailers; sales tax
- Section 27 Repealed, 1990, 121, Sec. 55
- Section 27A Trade-in boats and airplanes
- Section 28 Repealed, 1976, 415, Sec. 112
- Section 29 Service of notices
- Section 30 Repealed, 1976, 415, Sec. 112
- Section 30A Bond or deposit; non-resident contractors; definition
- Section 31 Repealed, 1976, 415, Sec. 112
- Section 32 Service of process; nonresident vendors
- 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.