Massachusetts Statutes

Section 10. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering special fuels for sale shall sell, advertise or offer for sale said special fuels separately from the tax imposed by this chapter. For any v…

Section 11. Any person who violates any provision of this chapter, for which a penalty is not otherwise provided, shall be punished by a fine of not more than one thousand dollars or by imprisonment for one year, or both.

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner…

Section 13. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.

Section 14. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of …

Section 15. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter special fuels upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such special fuel is to be used or sold for th…

Section 2. The commissioner may grant licenses to persons as user-sellers, suppliers, or users of special fuels in accordance with section sixty-seven of chapter sixty-two C. No person other than a licensed supplier shall maintain storage facilities for special fuels and dispense…

Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of special fuels, including the name and address of the person accepting delivery of said special fuels to be used in a vehicle for the propulsion over the highways, its place and d…

Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee other than a user shall pay to the commissioner an excise at the tax per gallon determined by the commissioner under chapter sixty-four A upon each gallon of special fuels…

Section 5. Any person who shall buy any special fuels on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except in the operation of motor vehicles upon or over highways, whether or not such vehicles are registered under …

Section 9. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.

Section 1. The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:— (a) ''Commissioner'', the commissioner of revenue. [There is no paragraph (b).] (c) ''Fuel'' shall mean all products commonly or commerc…

Section 10. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.

Section 12. Any motor carrier who violates any provision of this chapter shall be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both.

Section 13. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any levy exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill shall be brought against the commissioner…

Section 14. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.

Section 15. Whenever any licensee ceases to be a motor carrier by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of discontinuance, and, in the event …

Section 2. No person subject to the excise imposed by section three shall act as a motor carrier unless such person is the holder of an uncancelled motor carrier license issued by the commissioner pursuant to section sixty-seven of chapter sixty-two C.

Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over the highways of the commonwealth, or who has in his possession fuel or special fuels so acquired for such use, including…

Section 4. Every person regularly or habitually operating motor vehicles upon the highways of any other state or states and using therein fuel or special fuels purchased or acquired in this commonwealth may, within two years of the date when the fuel or special fuels were purchas…

Section 5. The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may waive all or any part of the requirements imposed by this chapter and fuel or special fuel licensing requirements imposed by chapter sixty-two C upon …

Section 5A. The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, including the provinces of Canada and the states of Mexico. Said agreement may provide that certain interstate motor carriers will file return…

Section 6. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used …

Section 1. As used in this chapter, the following words shall have the following meanings unless the context clearly requires otherwise: ''Bed and breakfast establishment'', a private owner-occupied house where not less than 4 rooms are let, a breakfast is included in the rent an…

Section 12. No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on official United States military orders that encompass…

Section 13. (a) An operator may elect to allow an intermediary to collect rent or facilitate the collection or payment of rent on its behalf through a written agreement on an accommodation subject to the excise under this chapter. An intermediary that enters into a written agreem…

Section 14. A city or town, by ordinance or by-law, may regulate operators registered pursuant to section 67 of chapter 62C and impose penalties for the violation of such an ordinance or by-law. A city or town, by ordinance or by-law, may: (i) regulate the existence or location o…

Section 15. Nothing in this chapter shall confer a right to lease, sublease or otherwise offer a residential unit as a short-term rental where such use is prohibited by a homeowner's association agreement or requirements, a rental agreement or any other restriction, covenant, req…

Section 16. For residential units subject to rent control provisions, operators of short-term rentals shall charge not more than the prorated maximum amount allowed.

Section 17. The commissioner shall annually publish a report on the economic activity of short-term rentals in the commonwealth rented for occupancy through a hosting platform or intermediary. The commissioner may require a hosting platform, intermediary or operator of a short-te…

Section 18. The commissioner shall promulgate rules and regulations for assessing, reporting, collecting, remitting and enforcing the room occupancy excise pursuant to this chapter.

Section 2. This chapter shall not include: (i) lodging accommodations at a federal, state or municipal institution; (ii) lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that the exemption allo…

Section 3. An excise shall be imposed upon the transfer of occupancy of a room or unit in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel by an operator at the rate of 5 per cent of the total amount of rent for each such occupancy. An excise sh…

Section 3A. A city or town that accepts this section may impose a local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within that city or town by an operator at a rate of not more tha…

Section 3B. Notwithstanding sections 9 and 10 of chapter 152 of the acts of 1997, the convention center financing fee imposed upon the transfer of occupancy of a short-term rental in the cities of Boston, Cambridge, Springfield, Worcester, West Springfield and Chicopee shall reve…

Section 3C. In addition to the excise imposed under section 3 and any excise imposed under section 3A, an excise shall be imposed on the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within a municip…

Section 3D. (a) A city or town that accepts section 3A may, by a separate vote and in the same manner of acceptance as set forth in said section 3A, impose a community impact fee of not more than 3 per cent of the total amount of rent upon each transfer of occupancy of a professi…

Section 4. Except as provided in section 13, reimbursement for the excise imposed under this chapter shall be paid by the occupant of any such room to the operator and each operator shall add to the rent and collect from the occupant the full amount of the excise imposed by this …

Section 5. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the transfer of occupancy is made or on any evidence of such …

Section 6. A person shall not operate a bed and breakfast establishment, hotel, lodging house, short-term rental or motel unless a certificate of registration has been issued to the person in accordance with section 67 of chapter 62C.

Section 6A. No person subject to this chapter shall engage in an unlawful practice under section 4 of chapter 151B.

Section 7A. An operator who has paid to the commissioner an excise pursuant to section 3 upon an account later determined to be worthless shall be entitled to an abatement of the excise paid on the worthless account. A claim for abatement shall be filed not later than April 15 an…

Section 7B. An operator who fails to pay to the commissioner money required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. As used in this section, the term ''operator'' shall include an officer or employee of a corporation or…

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…