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Mass. Gen. Laws ch. 64H – Tax on Retail Sales of Certain Tangible Personal Property | Midpage
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Massachusetts General Laws
Part I
Title IX
Chapter 64H
Mass. Gen. Laws ch. 64H
Tax on Retail Sales of Certain Tangible Personal Property
1
Definitions
2
Sales tax; services tax; imposition; rate; payment
3
Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
3A
Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
4
Computation of tax
5
Statement and collection of tax
6
Exemptions
6A
Annual sales tax holiday
7
Registration required
8
Presumption of sale at retail; burden of proof; resale and exempt use certificates
9
Classified permits establishing percentage of exempt sales
16
Liability for failure to pay tax
25
Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
25A
Motorboats; aircraft; certificate issuance; evidence of tax payment
25B
Unregistered boats anchored within commonwealth; reports
26
Trade-in of motor vehicles or trailers; sales tax
27A
Trade-in boats and airplanes
29
Service of notices
30A
Bond or deposit; non-resident contractors; definition
32
Service of process; nonresident vendors
33
Worthless accounts; reimbursement without interest
34
Remote retailers and marketplace facilitators