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Massachusetts General Laws - Tax on Retail Sales of Certain Tangible Personal Property - Chapter 64hLegal Research Home > Massachusetts Lawyer > Tax on Retail Sales of Certain Tangible Personal Property > Massachusetts General Laws - Tax on Retail Sales of Certain Tangible Personal Property - Chapter 64h Definitions . Section 1. As used in this chapter the following words shall have the following meanings:— “Business”, any activity ...
Sales tax; services tax; imposition; rate; payment . Section 2. An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, ...
Repealed, 1991, 4, Sec. 7 . ...
Payment by purchaser; collection by vendor; sales of motor vehicles or trailers . Section 3. (a) Except as provided in paragraph (c), reimbursement for the ...
Formula . Section 4. For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible ...
Statement and collection of tax . Section 5. Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of ...
Exemptions . Section 6. The following sales and the gross receipts therefrom shall be exempt from the tax imposed by this chapter:— ...
Registration required . Section 7. No person shall do business in this commonwealth as a vendor unless a registration shall have been issued to him ...
Presumption of sale at retail; burden of proof; resale and exempt use certificates . Section 8. (a) It shall be presumed that all gross receipts ...
Classified permits establishing percentage of exempt sales . Section 9. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor’s ...
Massachusetts General Laws - Tax on Retail Sales of Certain Tangible Personal Property - Chapter 64h, Section 10 to 13 Repealed, 1976, 415, Sec. 112 . ...
Repealed, 1969, 546, Sec. 4 . ...
Repealed, 1976, 415, Sec. 112 . ...
Liability for failure to pay tax . Section 16. Every person who fails to pay to the commissioner any sums required by this chapter shall ...
Massachusetts General Laws - Tax on Retail Sales of Certain Tangible Personal Property - Chapter 64h, Section 17 to 22 Repealed, 1976, 415, Sec. 112 . ...
Advertisement that vendor will assume or absorb tax . Section 23. It shall be unlawful for any vendor to advertise or hold out or state ...
Repealed, 1976, 415, Sec. 112 . ...
Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment . Section 25. For the purposes of this chapter, every ...
Motorboats; aircraft; certificate issuance; evidence of tax payment . Section 25A. The director of the division of motorboats shall not issue a certificate of number ...
Unregistered boats anchored within commonwealth; reports . Section 25B. The harbormaster in every city or town shall annually file with the commissioner a report for ...
Trade-in of motor vehicles or trailers; sales tax . Section 26. Where a trade-in of a motor vehicle or trailer is received by a dealer ...
Repealed, 1990, 121, Sec. 55 . ...
Trade-in boats and airplanes . Section 27A. Where a trade-in of a boat is received by a dealer in boats holding a valid vendor’s registration, ...
Repealed, 1976, 415, Sec. 112 . ...
Service of notices . Section 29. Any notice authorized or required under the provisions of this chapter may be served personally or may be given ...
Repealed, 1976, 415, Sec. 112 . ...
Bond or deposit; non-resident contractors; definition . Section 30A. (a) Where a nonresident contractor enters into a contract with a person pursuant to which or ...
Repealed, 1976, 415, Sec. 112 . ...
Service of process; nonresident vendors . Section 32. Any person not a resident of the commonwealth who engages in business in the commonwealth, as defined ...
Worthless accounts; reimbursement without interest . Section 33. Any vendor who has paid to the commissioner an excise under this chapter upon a sale for ...
Last modified: November 19, 2006 |