SECTION 1. Section 8 of Chapter 64I of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by adding the following section:-
(l) It shall be presumed that tangible personal property shipped or purchased from a retailer outside the commonwealth, by a purchaser known by the retailer to be a resident of this commonwealth for storage, use or other consumption in this commonwealth and stored, used or otherwise consumed in this commonwealth.
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