Tax on Retail Sales of Certain Tangible Personal Property

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Tax on Retail Sales of Certain Tangible Personal Property

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Section
1

Definitions

Section
2

Sales Tax; Services Tax; Imposition; Rate; Payment

Section
2a

Repealed, 1991, 4, Sec. 7

Section
3

Payment by Purchaser; Collection by Vendor; Sales of Motor Vehicles or Trailers

Section
3a

Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations.

Section
4

Computation of Tax

Section
5

Statement and Collection of Tax

Section
6

Exemptions

Section
6a

Annual Sales Tax Holiday

Section
7

Registration Required

Section
8

Presumption of Sale at Retail; Burden of Proof; Resale and Exempt Use Certificates

Section
9

Classified Permits Establishing Percentage of Exempt Sales

Section
10

To 13 - Repealed, 1976, 415, Sec. 112

Section
14

Repealed, 1969, 546, Sec. 4

Section
15

Repealed, 1976, 415, Sec. 112

Section
16

Liability for Failure to Pay Tax

Section
17

To 22 - Repealed, 1976, 415, Sec. 112

Section
23

Repealed, 2010, 131, Sec. 50

Section
24

Repealed, 1976, 415, Sec. 112

Section
25

Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment

Section
25a

Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Section
25b

Unregistered Boats Anchored Within Commonwealth; Reports

Section
26

Trade-in of Motor Vehicles or Trailers; Sales Tax

Section
27

Repealed, 1990, 121, Sec. 55

Section
27a

Trade-in Boats and Airplanes

Section
28

Repealed, 1976, 415, Sec. 112

Section
29

Service of Notices

Section
30

Repealed, 1976, 415, Sec. 112

Section
30a

Bond or Deposit; Non-Resident Contractors; Definition

Section
31

Repealed, 1976, 415, Sec. 112

Section
32

Service of Process; Nonresident Vendors

Section
33

Worthless Accounts; Reimbursement Without Interest

Section
34

Remote Retailers and Marketplace Facilitators