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The 193rd General Court of the Commonwealth of Massachusetts
  1. General Laws
  2. Part I ADMINISTRATION OF THE GOVERNMENT
  3. Title XV REGULATION OF TRADE
  4. Chapter 100 AUCTIONEERS
  5. Section 8 Licensees; account of goods sold; sales and use taxes

Section 8

Section 8: Licensees; account of goods sold; sales and use taxes

Section 8. Each licensee shall keep a complete and accurate account of all goods and chattels sold by him, including the names and addresses of the persons from whom they were received. Each licensee shall be responsible for the reporting and collection of sales and use taxes for all sales made by him.