Section 1. Section 38 of Chapter 63 of the General Laws is hereby amended by striking the second paragraph of clause (5) of subsection (f) and inserting it its place the following:- or if a sale other than a sale of tangible personal property is assigned to a foreign country
Section 2. Section 38 of Chapter 63 of the General Laws is hereby amended by striking the second paragraph of clause (5) of subsection (f) and inserting it its place the following:- or if a sale other than a sale of tangible personal property is assigned to a foreign country
Section 3. Section 1 of this act shall be effective for tax years beginning on or after January 1, 2014 and shall remain effect for all tax years beginning before January 1, 2018
Section 4. Section 3 of this act shall be effective for tax years beginning on or after January 1, 2018.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.