General Laws of Massachusetts - Chapter 64I Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property

• Massachusetts General Laws - Definitions - Chapter 64I, Section 1
  As used in this chapter the following words shall have the following meanings:— The words “business”, “commissioner”, “engaged in business”, “engaged in business in the...
• Massachusetts General Laws - Imposition; rate; payment - Chapter 64I, Section 2
  Except as otherwise provided in this chapter an excise is hereby imposed upon the storage, use or other consumption in the commonwealth of tangible personal...
• Massachusetts General Laws - Repealed, 1991, 4, Sec. 13 - Chapter 64I, Section 2A
  Repealed, 1991, 4, Sec.
• Massachusetts General Laws - Liability for tax - Chapter 64I, Section 3
  Every person storing, using or otherwise consuming in the commonwealth tangible personal property or services purchased from a vendor shall be liable for the tax...
• Massachusetts General Laws - Collection of tax; status of tax; sales of motor vehicles - Chapter 64I, Section 4
  Every vendor engaged in business in the commonwealth and making sales of tangible personal property or services for storage, use or other consumption in the...
• Massachusetts General Laws - Payment and accounting methods for use tax liability; estimated liability table - Chapter 64I, Section 4A
  (a) An individual taxpayer subject to the excise under this chapter who has not paid over the excise due for a purchase of tangible personal...
• Massachusetts General Laws - Computation of tax - Chapter 64I, Section 5
  For the purposes of adding and collecting the tax imposed by this chapter to be paid to the commonwealth or to be reimbursed to the...
• Massachusetts General Laws - Statement and collection of tax - Chapter 64I, Section 6
  Upon each sale of tangible personal property or services taxable under the provisions of this chapter the amount of tax collected by the vendor from...
• Massachusetts General Laws - Exemptions - Chapter 64I, Section 7
  The tax imposed by this chapter shall not apply to: (a) Sales upon which taxes have been collected under chapter sixty-four H. (b) Sales exempt...
• Massachusetts General Laws - Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates - Chapter 64I, Section 8
  (a) For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed hereunder, it shall be presumed that...
• Massachusetts General Laws - Registration required - Chapter 64I, Section 9
  No person, engaged in business as a vendor, shall sell tangible personal property for storage use or other consumption in the commonwealth unless a registration...
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 113 - Chapter 64I, Section 10
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Classified permits establishing percentage of exempt sales - Chapter 64I, Section 11
  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. 113 - Chapter 64I, Section 12 to 16
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Liability for failure to pay tax - Chapter 64I, Section 17
  A 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. 113 - Chapter 64I, Section 18 to 23
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Advertisement that vendor will assume or absorb tax - Chapter 64I, Section 24
  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. 113 - Chapter 64I, Section 25
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check - Chapter 64I, Section 26
  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 64I, Section 26A
  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 - Trade-in of motor vehicles or trailers; use tax - Chapter 64I, Section 27
  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. 66 - Chapter 64I, Section 28
  Repealed, 1990, 121, Sec.
• Massachusetts General Laws - Repealed, 1976, 415, Sec. 113 - Chapter 64I, Section 29 to 31
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Bond or deposit; non-resident contractors; definition - Chapter 64I, Section 31A
  (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. 113 - Chapter 64I, Section 32
  Repealed, 1976, 415, Sec.
• Massachusetts General Laws - Service of process; nonresident vendors - Chapter 64I, Section 33
  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 - Claims for reimbursement on worthless accounts - Chapter 64I, Section 34
  Any vendor who has paid to the commissioner an excise under this chapter upon a sale for which credit is given to the purchaser and...

Last modified: September 11, 2015