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General Laws

Section 1. As used in this chapter the following words shall have the following meanings:—

The words “business”, “commissioner”, “engaged in business”, “engaged in business in the commonwealth”, “gross receipts”, “person”, “retailer”, “retail establishment”, “sale”, “selling”, “sale at retail” and “retail sale”, “sales price”, “services”, “tangible personal property”, “tax”, “taxpayer”, “telecommunications services”, and “vendor”, shall have the same meanings as in section one of chapter sixty-four H.

“Purchase and purchased” shall include (i) any transfer of title or possession, or both, exchange, barter, lease, rental, license to use, license to consume, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration; (ii) a transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price; (iii) a transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication; (iv) the performance of services for a consideration, excluding services performed by an employee for his employer and services for which the provider is compensated by means of an honorarium or commission.

“Purchaser”, any person who shall have purchased tangible personal property or services sold at retail and includes a buyer, vendee, lessee, licensee or grantee.

“Store” and “storage”, any keeping or retention in the commonwealth for any purpose except sale in the regular course of business or subsequent use solely outside of the commonwealth of tangible personal property purchased from a vendor.

“Use” shall mean and include (i) the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business, and (ii) enjoyment of the benefit of a service, except that it does not include the sale of services in the regular course of business.

The terms “store” and “storage”, and “use” shall not include the keeping, retaining, or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside of the commonwealth for use thereafter solely outside of the commonwealth, or for the purpose of being processed, fabricated or manufactured into other tangible personal property to be transported outside of the commonwealth and thereafter used solely outside of the commonwealth.

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