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 in by a person with the object of gain, benefit or advantage, either direct or indirect. ''Commissioner'', the com…

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. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or…

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 commonwealth at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales of such property or serv…

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, shall be presumed to be a sale at retail. Upon the return of the certificate of registration, as required by section two of…

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 the aeronautics division shall not register a federal certificate for an aircraft under section forty-nine of chapter ninety…

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 commonwealth which were allowed to anchor in a harbor, wharf or pier or other area under his jurisdiction for a period…

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 of another motor vehicle or trailer to a consumer or user, the tax shall be imposed only on the difference between the sales pr…

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 a consumer or user, the tax shall be imposed only on the difference between the sale price of the boat purchased and the amount allowed…

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, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the com…

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 in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by t…

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 will be consumed or used within the commonwealth, the nonresident contractor shall deposit with the commissioner a sum…

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 to engaging in business in the commonwealth and by so engaging in business in the commonwealth, be deemed thereby to a…

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 such account is later determined to be worthless shall be entitled to reimbursement without interest of the excise paid to the commissio…

Section 34. (a) A remote retailer shall be subject to the registration, collection and remittance requirements of this chapter and chapters 62C and 64I as a vendor if its sales within the commonwealth in the prior taxable year or the current taxable year exceed $100,000. (b) In t…

Section 3A. (a) Every manufacturer, wholesaler or unclassified acquirer, as defined in chapter 64C, doing business in the commonwealth, or any other person doing business in the commonwealth, selling tobacco products, including cigarettes, cigars, electronic nicotine delivery sys…

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 seller by the purchaser, the tax computation shall be carried to the third decimal place and it shall be rounded to a whole cent, rounding…

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 shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the…

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 taxing under the constitution or laws of the United States. (b) Sales of tangible personal property in transi…

Section 6A. (a) For the purposes of this section: (i) ''annual sales tax holiday'' shall mean a Saturday and Sunday occurring concurrently in August designated pursuant to subsection (b); and (ii) ''tangible personal property'' shall have the same meaning as it does in section 1,…

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 in accordance with section sixty-seven of chapter sixty-two C.

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 to tax until the contrary is established. The burden of proving that a sale of services or tangible personal property by any vend…

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 or revoked as to classification whenever the commissioner shall determine that the percentage of e…