General Laws of Massachusetts - Chapter 64H Tax on Retail Sales of Certain Tangible Personal Property
- Massachusetts General Laws - Definitions - Chapter 64H, Section 1
As used in this chapter the following words shall have the following meanings:-- "Business'', any activity engaged in by any person or caused to be engaged...
- 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- Massachusetts General Laws - Repealed, 1991, 4, Sec. 7 - Chapter 64H, Section 2A
Repealed, 1991, 4, Sec.
- Massachusetts General Laws - Payment by purchaser; collection by vendor; 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 - Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations. - Chapter 64H, Section 3A
[Text of section applicable as provided by 2008, 182, Sec. 120.] (a) Every manufacturer, wholesaler or unclassified acquirer, as defined in chapter 64C, doing business...
- Massachusetts General Laws - Computation of tax - Chapter 64H, Section 4
For the purpose 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 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...
- Massachusetts General Laws - Registration required - Chapter 64H, Section 7
No person shall do business in this commonwealth as a vendor unless a registration shall have been issued to him for each place of business...
- Massachusetts General Laws - Presumption of sale at retail; burden of proof; resale and exempt use certificates - Chapter 64H, Section 8
(a) It shall be presumed that all gross receipts of a vendor from the sale of services or tangible personal property are from sales subject...
- 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 to 13
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Repealed, 1969, 546, Sec. 4 - Chapter 64H, Section 14
Repealed, 1969, 546, Sec.
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 15
Repealed, 1976, 415, Sec.
- 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 to 22
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Repealed, 2010, 131, Sec. 50 - Chapter 64H, Section 23
Repealed, 2010, 131, Sec.
- Massachusetts General Laws - Repealed, 1976, 415, Sec. 112 - Chapter 64H, Section 24
Repealed, 1976, 415, Sec.
- Massachusetts General Laws - Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties 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 of 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
Repealed, 1990, 121, Sec.
- 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
Repealed, 1976, 415, Sec.
- 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
Repealed, 1976, 415, Sec.
- 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
Repealed, 1976, 415, Sec.
- 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
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