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 Repealed, 1991, 4, Sec. 7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 6A. Annual sales tax holiday

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 Repealed, 1976, 415, Sec. 112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 Repealed, 1969, 546, Sec. 4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 Repealed, 1976, 415, Sec. 112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 Repealed, 1976, 415, Sec. 112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 Repealed, 2010, 131, Sec. 50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 Repealed, 1976, 415, Sec. 112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 Repealed, 1990, 121, Sec. 55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 Repealed, 1976, 415, Sec. 112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 Repealed, 1976, 415, Sec. 112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 Repealed, 1976, 415, Sec. 112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