Massachusetts Statutes

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…

Section 1. As used in this chapter the following words shall have the following meanings:— [First paragraph following introductory paragraph applicable as provided by 2019, 41, Sec. 106.] The words ''business'', ''commissioner'', ''engaged in business'', ''engaged in business in …

Section 11. 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 …

Section 17. A 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 emp…

Section 2. Except as otherwise provided in this chapter an excise is hereby imposed upon the storage, use or other consumption in the commonwealth of tangible personal property or services purchased from any vendor or manufactured, fabricated or assembled from materials acquired …

Section 24. It shall be unlawful for any vendor to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax, or any part thereof, will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property …

Section 26. 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 for storage, use or other consumption in the commonwealth. Upon the return of the certificate of re…

Section 26A. 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 27. 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 3. Every person storing, using or otherwise consuming in the commonwealth tangible personal property or services purchased from a vendor shall be liable for the tax imposed by this chapter. His liability shall not be extinguished until said tax has been paid to the commis…

Section 31A. (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 33. 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 34. 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 4. Every vendor, including a remote retailer, engaged in business in the commonwealth and making sales of tangible personal property or services for storage, use or other consumption in the commonwealth not exempted under this chapter, shall at the time of making the sale…

Section 4A. (a) An individual taxpayer subject to the excise under this chapter who has not paid over the excise due for a purchase of tangible personal property as provided for under chapter 64H shall pay and account for that liability to the commissioner annually either by ente…

Section 5. For the purposes 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, roundin…

Section 6. Upon each sale of tangible personal property or services taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown…

Section 7. The tax imposed by this chapter shall not apply to: (a) Sales upon which taxes have been collected under chapter sixty-four H. (b) Sales exempt from the taxes imposed under chapter sixty-four H; provided, however, that in the case of the purchase of any motor vehicle o…

Section 8. (a) For the purpose of the proper administration of this chapter and to prevent evasion of the tax imposed hereunder, it shall be presumed that tangible personal property or services sold by any person for delivery in the commonwealth is sold for storage, use or other …

Section 9. No person, engaged in business as a vendor including a remote retailer, shall sell tangible personal property for storage use or other consumption in the commonwealth unless a registration has been issued to him in accordance with section sixty-seven of chapter sixty-t…

Section 1. As used in this chapter, the following words shall, unless the context otherwise requires, have the following meanings:— (a) ''Aircraft'', any machine or device, including airplanes and helicopters, capable of atmospheric flight. (b) ''Aircraft fuel'', all combustible …

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 11. The supreme judicial or the superior court shall have jurisdiction 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 complaint shall be brought against the commissioner, whe…

Section 12. All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall be paid to the commissioner at the time required for filing required by section sixteen of chapter sixty-two C, and shall at least quarterly, be distribut…

Section 13. The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise on the sale or use of aircraft fuel shall apply after acceptance by a city or town: (i) in which an airport is located if accepted and in effect before Decembe…

Section 14. Any city or town accepting the provisions of this chapter pursuant to section thirteen shall also establish a reserve to provide for extraordinary and unforeseen expenditures. Prior to the date when the tax rate for a fiscal year is fixed each city or town shall inclu…

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

Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of aircraft fuel, including the name and address of the person accepting delivery of said aircraft fuel to be used in an aircraft in the commonwealth, its place and date of delivery…

Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in or due to any city or…

Section 5. Any person who shall buy any aircraft fuel 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 an aircraft, shall be reimbursed the amount of said excise in the manner and subject to …

Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for sale shall sell, advertise or offer for sale said aircraft fuel separately from the tax imposed by this chapter. For any vi…

Section 7. 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 such fine and imprisonment.