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General Laws of Massachusetts - Chapter 64H Tax on Retail Sales of Certain Tangible Personal Property.
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Massachusetts Laws > Tax on Retail Sales of Certain Tangible Personal Property > General Laws of Massachusetts - Chapter 64H Tax on Retail Sales of Certain Tangible Personal Property.
Imposition and Rate of Tax.
- Massachusetts General Laws - Sales tax; services tax; imposition; rate; payment - Chapter 64H, Section 2
An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the...
- Massachusetts General Laws - Repealed, 1991, 4, Sec. 7 - Chapter 64H, Section 2A
Chapter 64H: Section 2A. Repealed, 1991, 4, Sec. 7
- Massachusetts General Laws - Payment by purchaser; collection by vendor; undetermined use; direct payment permit and certificate; sales of motor vehicles or trailers - Chapter 64H, Section 3
(a) Except as provided in paragraph (c), reimbursement for the tax hereby imposed shall be paid by the purchaser to the vendor, and each vendor...
- Massachusetts General Laws - Formula - Chapter 64H, Section 4
For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the...
- Massachusetts General Laws - Statement and collection of tax - Chapter 64H, Section 5
Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser...
- Massachusetts General Laws - Exemptions - Chapter 64H, Section 6
The following sales and the gross receipts therefrom shall be exempt from the tax imposed by this chapter:-- (a) Sales which the commonwealth is prohibited from...
Registration of Vendors.
Returns and Payment of Tax.
- Massachusetts General Laws - Classified permits establishing percentage of exempt sales - Chapter 64H, Section 9
Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor’s percentage of exempt sales. Such classified permits may be amended...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 10-13
Chapter 64H: Section 10 to 13. Repealed, 1976, 415, Sec. 112
- Massachusetts General Laws - Repealed, 1969, 546, Sec. 4 - Chapter 64H, Section 14
Chapter 64H: Section 14. Repealed, 1969, 546, Sec. 4
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 15
Chapter 64H: Section 15. Repealed, 1976, 415, Sec. 112
- Massachusetts General Laws - Liability for failure to pay tax - Chapter 64H, Section 16
Every person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth....
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 17-22
Chapter 64H: Section 17 to 22. Repealed, 1976, 415, Sec. 112
Prohibition and Penalties.
- Massachusetts General Laws - Advertisement that vendor will assume or absorb tax - Chapter 64H, Section 23
It shall be unlawful for any vendor to advertise or hold out or state to the public or any customer, directly or indirectly, that the...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 24
Chapter 64H: Section 24. Repealed, 1976, 415, Sec. 112
Miscellaneous Provisions.
- Massachusetts General Laws - Motor vehicles; presumption of sale at retail; prerequisite for registration; proof of payment; revocation of certificate for failure of payment - Chapter 64H, Section 25
For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety,...
- Massachusetts General Laws - Motorboats; aircraft; certificate issuance; evidence of tax payment - Chapter 64H, Section 25A
The director of the division of motorboats shall not issue a certificate of number for a motorboat under section three of chapter ninety B and...
- Massachusetts General Laws - Unregistered boats anchored within commonwealth; reports - Chapter 64H, Section 25B
The harbormaster in every city or town shall annually file with the commissioner a report for each calendar year listing boats not registered in the...
- Massachusetts General Laws - Trade in motor vehicles or trailers; sales tax - Chapter 64H, Section 26
Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor’s registration, upon the sale...
- Massachusetts General Laws - Repealed, 1990, 121, Sec. 55 - Chapter 64H, Section 27
Chapter 64H: Section 27. Repealed, 1990, 121, Sec. 55
- Massachusetts General Laws - Trade-in boats and airplanes - Chapter 64H, Section 27A
Where a trade-in of a boat is received by a dealer in boats holding a valid vendor’s registration, upon the sale of another boat to...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 28
Chapter 64H: Section 28. Repealed, 1976, 415, Sec. 112
- Massachusetts General Laws - Service of notices - Chapter 64H, Section 29
Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid,...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 30
Chapter 64H: Section 30. Repealed, 1976, 415, Sec. 112
- Massachusetts General Laws - Bond or deposit; non-resident contractors; definition - Chapter 64H, Section 30A
(a) Where a nonresident contractor enters into a contract with a person pursuant to which or in the carrying out of which tangible personal property...
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 31
Chapter 64H: Section 31. Repealed, 1976, 415, Sec. 112
- Massachusetts General Laws - Service of process; nonresident vendors - Chapter 64H, Section 32
Any person not a resident of the commonwealth who engages in business in the commonwealth, as defined in section one, shall, as a condition precedent...
- Massachusetts General Laws - Worthless accounts; reimbursement without interest - Chapter 64H, Section 33
[ Text of section effective until July 1, 2008. For text effective July 1, 2008, see below.]Any vendor who has paid to the commissioner an...
Last modified: March 17, 2010
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