Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property

  1. Law
  2. Massachusetts General Laws
  3. Administration of the Government
  4. Taxation
  5. Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property

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Section
1

Definitions

Section
2

Imposition; Rate; Payment

Section
2a

Repealed, 1991, 4, Sec. 13

Section
3

Liability for Tax

Section
4

Collection of Tax; Status of Tax; Sales of Motor Vehicles

Section
4a

Payment and Accounting Methods for Use Tax Liability; Estimated Liability Table

Section
5

Computation of Tax

Section
6

Statement and Collection of Tax

Section
7

Exemptions

Section
8

Presumption of Sale for Use, Storage or Consumption; Burden of Proof; Resale and Exempt Use Certificates

Section
9

Registration Required

Section
10

Repealed, 1976, 415, Sec. 113

Section
11

Classified Permits Establishing Percentage of Exempt Sales

Section
12

To 16 - Repealed, 1976, 415, Sec. 113

Section
17

Liability for Failure to Pay Tax

Section
18

To 23 - Repealed, 1976, 415, Sec. 113

Section
24

Advertisement That Vendor Will Assume or Absorb Tax

Section
25

Repealed, 1976, 415, Sec. 113

Section
26

Motor Vehicles; Presumption of Transfer for Storage, Use or Consumption; Prerequisite for Registration; Revocation of Certificate for Failure of Payment by Check

Section
26a

Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Section
27

Trade-in of Motor Vehicles or Trailers; Use Tax

Section
28

Repealed, 1990, 121, Sec. 66

Section
29

To 31 - Repealed, 1976, 415, Sec. 113

Section
31a

Bond or Deposit; Non-Resident Contractors; Definition

Section
32

Repealed, 1976, 415, Sec. 113

Section
33

Service of Process; Nonresident Vendors

Section
34

Claims for Reimbursement on Worthless Accounts