State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER64H

Section 1 Definitions
Section 2 Sales tax; services tax; imposition; rate; payment
Section 2A Repealed, 1991, 4, Sec. 7
Section 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
Section 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
Section 4 Formula
Section 5 Statement and collection of tax
Section 6 Exemptions
Section 7 Registration required
Section 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
Section 9 Classified permits establishing percentage of exempt sales
Section 10 to 13 Repealed, 1976, 415, Sec. 112
Section 14 Repealed, 1969, 546, Sec. 4
Section 15 Repealed, 1976, 415, Sec. 112
Section 16 Liability for failure to pay tax
Section 17 to 22 Repealed, 1976, 415, Sec. 112
Section 23 Advertisement that vendor will assume or absorb tax
Section 24 Repealed, 1976, 415, Sec. 112
Section 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
Section 25A Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 25B Unregistered boats anchored within commonwealth; reports
Section 26 Trade-in of motor vehicles or trailers; sales tax
Section 27 Repealed, 1990, 121, Sec. 55
Section 27A Trade-in boats and airplanes
Section 28 Repealed, 1976, 415, Sec. 112
Section 29 Service of notices
Section 30 Repealed, 1976, 415, Sec. 112
Section 30A Bond or deposit; non-resident contractors; definition
Section 31 Repealed, 1976, 415, Sec. 112
Section 32 Service of process; nonresident vendors
Section 33 Worthless accounts; reimbursement without interest

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER64H

Section 1 Definitions
Section 2 Sales tax; services tax; imposition; rate; payment
Section 2A Repealed, 1991, 4, Sec. 7
Section 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
Section 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
Section 4 Formula
Section 5 Statement and collection of tax
Section 6 Exemptions
Section 7 Registration required
Section 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
Section 9 Classified permits establishing percentage of exempt sales
Section 10 to 13 Repealed, 1976, 415, Sec. 112
Section 14 Repealed, 1969, 546, Sec. 4
Section 15 Repealed, 1976, 415, Sec. 112
Section 16 Liability for failure to pay tax
Section 17 to 22 Repealed, 1976, 415, Sec. 112
Section 23 Advertisement that vendor will assume or absorb tax
Section 24 Repealed, 1976, 415, Sec. 112
Section 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
Section 25A Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 25B Unregistered boats anchored within commonwealth; reports
Section 26 Trade-in of motor vehicles or trailers; sales tax
Section 27 Repealed, 1990, 121, Sec. 55
Section 27A Trade-in boats and airplanes
Section 28 Repealed, 1976, 415, Sec. 112
Section 29 Service of notices
Section 30 Repealed, 1976, 415, Sec. 112
Section 30A Bond or deposit; non-resident contractors; definition
Section 31 Repealed, 1976, 415, Sec. 112
Section 32 Service of process; nonresident vendors
Section 33 Worthless accounts; reimbursement without interest

State Codes and Statutes

State Codes and Statutes

Statutes > Massachusetts > PARTI > TITLEIX > CHAPTER64H

Section 1 Definitions
Section 2 Sales tax; services tax; imposition; rate; payment
Section 2A Repealed, 1991, 4, Sec. 7
Section 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
Section 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
Section 4 Formula
Section 5 Statement and collection of tax
Section 6 Exemptions
Section 7 Registration required
Section 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
Section 9 Classified permits establishing percentage of exempt sales
Section 10 to 13 Repealed, 1976, 415, Sec. 112
Section 14 Repealed, 1969, 546, Sec. 4
Section 15 Repealed, 1976, 415, Sec. 112
Section 16 Liability for failure to pay tax
Section 17 to 22 Repealed, 1976, 415, Sec. 112
Section 23 Advertisement that vendor will assume or absorb tax
Section 24 Repealed, 1976, 415, Sec. 112
Section 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
Section 25A Motorboats; aircraft; certificate issuance; evidence of tax payment
Section 25B Unregistered boats anchored within commonwealth; reports
Section 26 Trade-in of motor vehicles or trailers; sales tax
Section 27 Repealed, 1990, 121, Sec. 55
Section 27A Trade-in boats and airplanes
Section 28 Repealed, 1976, 415, Sec. 112
Section 29 Service of notices
Section 30 Repealed, 1976, 415, Sec. 112
Section 30A Bond or deposit; non-resident contractors; definition
Section 31 Repealed, 1976, 415, Sec. 112
Section 32 Service of process; nonresident vendors
Section 33 Worthless accounts; reimbursement without interest