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106 sections in this chapter.
830 CMR 64H.6.7 Out-of-State Sales and Deliveries
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(1) Statement of Purpose, Outline (a) Statement of Purpose. This regulation, 830 CMR 64H.6.7, explains the sales tax treatment of sales of tangible personal property by a Massachusetts vendor to be delivered outside of Massachusetts. (b) Outline. This subsection lists the section…
830 CMR 64H.8.1 Resale and Exempt Use Certificates
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(1) Statement of Purpose, Effective Date, Outline of Topics (a) Statement of purpose. The purpose of this regulation, 830 CMR 64H.8.1, is to explain the requirements for the presentation and acceptance of resale certificates for sales of tangible personal property and taxable ser…
830 CMR 64J.4.1 General Application of the Aircraft (Jet) Fuel Tax
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(1) General Provisions The administrative provisions of M.G.L. c. 62C, so far as pertinent and consistent, apply to the aircraft (jet) fuel tax imposed by M.G.L. c. 64J. See M.G.L. c. 62C, § 2. (2) Definitions As used in 830 CMR 64J.4.1, the following words shall, unless the cont…