General Laws of Massachusetts (Last Updated: January 16, 2020) |
PART I ADMINISTRATION OF THE GOVERNMENT |
TITLE IX. TAXATION |
CHAPTER 64I. TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY |
SECTION 1. Definitions |
SECTION 2. Imposition; rate; payment |
SECTION 2A. Repealed, 1991, 4, Sec. 13 |
SECTION 3. Liability for tax |
SECTION 4. Collection of tax; status of tax; sales of motor vehicles |
SECTION 4A. Payment and accounting methods for use tax liability; estimated liability table |
SECTION 5. Computation of tax |
SECTION 6. Statement and collection of tax |
SECTION 7. Exemptions |
SECTION 8. Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates |
SECTION 9. Registration required |
SECTION 10. Repealed, 1976, 415, Sec. 113 |
SECTION 11. Classified permits establishing percentage of exempt sales |
SECTION 12 to 16. Repealed, 1976, 415, Sec. 113 |
SECTION 17. Liability for failure to pay tax |
SECTION 18 to 23. Repealed, 1976, 415, Sec. 113 |
SECTION 24. Advertisement that vendor will assume or absorb tax |
SECTION 25. Repealed, 1976, 415, Sec. 113 |
SECTION 26. Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check |
SECTION 26A. Motorboats; aircraft; certificate issuance; evidence of tax payment |
SECTION 27. Trade-in of motor vehicles or trailers; use tax |
SECTION 28. Repealed, 1990, 121, Sec. 66 |
SECTION 29 to 31. Repealed, 1976, 415, Sec. 113 |
SECTION 31A. Bond or deposit; non-resident contractors; definition |
SECTION 32. Repealed, 1976, 415, Sec. 113 |
SECTION 33. Service of process; nonresident vendors |
SECTION 34. Claims for reimbursement on worthless accounts |