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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE IX TAXATION
  • CHAPTER 64H TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY

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Section 2A - Repealed, 1991, 4, Sec. 7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 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Section 10 to 13 - Repealed, 1976, 415, Sec. 112

Section 14 - Repealed, 1969, 546, Sec. 4

Section 15 - Repealed, 1976, 415, Sec. 112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Section 17 to 22 - Repealed, 1976, 415, Sec. 112

Section 23 - Repealed, 2010, 131, Sec. 50

Section 24 - Repealed, 1976, 415, Sec. 112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Section 27 - Repealed, 1990, 121, Sec. 55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Section 28 - Repealed, 1976, 415, Sec. 112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Section 30 - Repealed, 1976, 415, Sec. 112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Section 31 - Repealed, 1976, 415, Sec. 112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