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Mass. Gen. Laws ch. 64I – Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property | Midpage
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Massachusetts General Laws
Part I
Title IX
Chapter 64I
Mass. Gen. Laws ch. 64I
Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property
1
Definitions
2
Imposition; rate; payment
3
Liability for tax
4
Collection of tax; status of tax; sales of motor vehicles
4A
Payment and accounting methods for use tax liability; estimated liability table
5
Computation of tax
6
Statement and collection of tax
7
Exemptions
8
Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
9
Registration required
11
Classified permits establishing percentage of exempt sales
17
Liability for failure to pay tax
24
Advertisement that vendor will assume or absorb tax
26
Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
26A
Motorboats; aircraft; certificate issuance; evidence of tax payment
27
Trade-in of motor vehicles or trailers; use tax
31A
Bond or deposit; non-resident contractors; definition
33
Service of process; nonresident vendors
34
Claims for reimbursement on worthless accounts