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Massachusetts General Laws - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property - Chapter 64iLegal Research Home > Massachusetts Lawyer > Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property > Massachusetts General Laws - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property - Chapter 64i Definitions . Section 1. As used in this chapter the following words shall have the following meanings:— The words “business”, ...
Imposition; rate; payment . Section 2. Except as otherwise provided in this chapter an excise is hereby imposed upon the storage, use or other consumption ...
Repealed, 1991, 4, Sec. 13 . ...
Liability for tax . Section 3. Every person storing, using or otherwise consuming in the commonwealth tangible personal property or services purchased from a vendor ...
Collection of tax; status of tax; sales of motor vehicles . Section 4. Every vendor engaged in business in the commonwealth and making sales of ...
Formula . Section 5. 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 6. Upon each sale of tangible personal property or services taxable under the provisions of this chapter the ...
Exemptions . Section 7. The tax imposed by this chapter shall not apply to: (a) Sales upon which taxes have ...
Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates . Section 8. (a) For the purpose of the ...
Registration required . Section 9. No person, engaged in business as a vendor, shall sell tangible personal property for storage use or other consumption in ...
Repealed, 1976, 415, Sec. 113 . ...
Classified permits establishing percentage of exempt sales . Section 11. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor’s ...
Massachusetts General Laws - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property - Chapter 64i, Section 12 to 15 Repealed, 1976, 415, Sec. 113 . ...
Repealed, 1976, 415, Sec. 113 . ...
Liability for failure to pay tax . Section 17. Every person who fails to pay to the commissioner any sums required by this chapter shall ...
Massachusetts General Laws - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property - Chapter 64i, Section 18 to 23 Repealed, 1976, 415, Sec. 113 . ...
Advertisement that vendor will assume or absorb tax . Section 24. It shall be unlawful for any vendor to advertise or hold out or state ...
Repealed, 1976, 415, Sec. 113 . ...
Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check . Section 26. ...
Motorboats; aircraft; certificate issuance; evidence of tax payment . Section 26A. The director of the division of motorboats shall not issue a certificate of number ...
Trade-in of motor vehicles or trailers; use tax . Section 27. Where a trade-in of a motor vehicle or trailer is received by a dealer ...
Repealed, 1990, 121, Sec. 66 . ...
Massachusetts General Laws - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property - Chapter 64i, Section 29 to 31 Repealed, 1976, 415, Sec. 113 . ...
Bond or deposit; non-resident contractors; definition . Section 31A. (a) Where a nonresident contractor enters into a contract with a person pursuant to which or ...
Repealed, 1976, 415, Sec. 113 . ...
Service of process; nonresident vendors . Section 33. Any person not a resident of the commonwealth who engages in business in the commonwealth, as defined ...
Claims for reimbursement on worthless accounts . Section 34. Any vendor who has paid to the commissioner an excise under this chapter upon a sale ...
Last modified: November 19, 2006 |