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2019 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- Section 2a - Repealed, 1991, 4, Sec. 7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 6a - Annual Sales Tax Holiday
- 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- Section 10 To 13 - Repealed, 1976, 415, Sec. 112
- Section 14 - Repealed, 1969, 546, Sec. 4
- Section 15 - Repealed, 1976, 415, Sec. 112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- Section 17 To 22 - Repealed, 1976, 415, Sec. 112
- Section 23 - Repealed, 2010, 131, Sec. 50
- Section 24 - Repealed, 1976, 415, Sec. 112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- Section 27 - Repealed, 1990, 121, Sec. 55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- Section 28 - Repealed, 1976, 415, Sec. 112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- Section 30 - Repealed, 1976, 415, Sec. 112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- Section 31 - Repealed, 1976, 415, Sec. 112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
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