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MGL
64H Sales Tax Section 6: Exemptions
Section
6. The
following sales and the gross receipts therefrom shall be exempt
from the tax imposed by this chapter:ª
(a) Sales which the commonwealth is prohibited from taxing under
the constitution or laws of the United States.
(b) Sales of tangible personal property in transit or stored at
points of entry intended for export or import or which the vendor
is obligated under the terms of any agreement to deliver
(1) to a purchaser
outside the commonwealth or to a designee outside the commonwealth of
a purchaser outside the commonwealth or
(2) to an interstate
carrier for delivery to a purchaser outside the commonwealth or to a designee
outside the commonwealth of a purchaser outside the commonwealth.
(c) Casual and isolated sales by a vendor who is not regularly engaged
in the business of making sales at retail; provided, however, that nothing
contained in this paragraph shall be construed to exempt any such sale
of a motor vehicle or trailer, as defined in section one of chapter ninety,
or any such sale of a boat or airplane from the tax imposed under chapter
sixty-four I.
(d) Sales to the United States, the commonwealth or any political subdivision
thereof, or their respective agencies.
(e) Sales to any corporation, foundation, organization or institution,
which is exempt from taxation under the provisions of section five hundred
and one (c)(3) of the Federal Internal Revenue Code, as amended, and in
effect for the applicable period; provided, however, that such sales shall
not be exempt unless (1) the tangible personal property or services which
are the subject of such sales is used in the conduct of such religious,
charitable, educational or scientific enterprise, (2) such corporation,
foundation, organization or institution shall have first obtained a certification
from the commissioner stating that it is entitled to such exemption, and
(3) the vendor keeps a record of the sales price of each such separate
sale, the name of the purchaser, the date of each such separate sale,
and the number of such certificate. The certificate of exemption issued
by the commissioner under clause (2) shall be effective for a period of
five years from the date of its issuance or until January first, nineteen
hundred and eighty-four, whichever shall last expire provided that ninety
days prior to said date the commissioner shall notify such corporation,
foundation, organization or institution of the expiration date of said
certificate. Such corporation, foundation, organization or institution
must obtain from the commissioner a renewal of such certificate in order
to be entitled to a continuance of such exemption beyond the expiration
date of any existing certificate.
(f) Sales of building materials and supplies to be used in the construction,
reconstruction, alteration, remodeling or repair of (1) any building structure,
public highway, bridge or other public works owned by or held in trust
for the benefit of any governmental body or agency mentioned in paragraph
(d) and used exclusively for public purposes; (2) any building or structure
owned by or held in trust for the benefit of any corporation, foundation,
organization or institution described in paragraph (e) and used exclusively
in the conduct of its religious, scientific, charitable or educational
purposes; and (3) any building, structure, residence, school or other
facility included under any written contract dated on or after January
1, 1985 arising out of or related to the Massachusetts Port Authority
residential and school soundproofing programs, notwithstanding whether
such building, structure, residence, school or other facility is owned
by or held in trust for the benefit of the Massachusetts Port Authority
or is used exclusively for public purposes; provided, however, that such
governmental body or agency or such corporation, foundation, organization
or institution shall have first obtained a certificate from the commissioner
stating that it is entitled to such exemption and the vendor keeps a record
of the sales price of each such separate sale, the name of the purchaser,
the date of each such separate sale and the number of such certificate.
In this paragraph the words "building materials and supplies"
shall include all materials and supplies consumed, employed or expended
in the construction, reconstruction, alteration, remodeling or repair
of any building, structure, public highway, bridge or other such public
work, as well as such materials and supplies physically incorporated therein.
Said terms shall also include rental charges for construction vehicles,
equipment and machinery rented specifically for use on the site of any
such tax exempt project or while being used exclusively for the transportation
of materials for any such tax exempt project.
(g) Sales of tangible personal property includable in the measure of the
excises levied under the provisions of chapters sixty-four A, sixty-four
E, sixty-four F and one hundred and thirty-eight.
(h) Sales of food products for human consumption. "Food products"
includes cereals and cereal products, flour and flour products, milk and
milk products, including ice cream, oleomargarine, meat and meat products,
fish and fish products, eggs and egg products, vegetables and vegetable
products, fruit and fruit products, soft drinks, herbs, spices and salt,
sugar and sugar products, candy and confectionery; coffee and coffee substitutes,
tea, cocoa and cocoa products; and ice when used for household consumption.
"Food products" does not include alcoholic beverages as defined
in chapter one hundred and thirty-eight except as hereinafter provided,
medicines, tonics and preparations in liquid, powdered, granular, tablet,
capsule, lozenge and pill form sold as dietary supplements or adjuncts.
"Food products" does not include meals consisting of any of
the items defined as food products in this paragraph for consumption on
or off the premises where sold.
"Honor snack tray", any vending arrangement in which only candy
or snacks are available in an open tray for the benefit of employees in
an establishment that normally does not sell food or food products and
for which payment is made on the honor system.
"Meals" shall mean any food or beverage, or both, prepared for
human consumption and provided by a restaurant, where the food or beverages
is intended for consumption on or off the restaurant premises, and includes
food or beverages sold on a "take out" or "to go"
basis, whether or not they are packaged or wrapped and whether or not
they are taken from the premises of the restaurant.
"Restaurant", shall mean any eating establishment where food,
food products, or beverages are provided and for which a charge is made,
including but not limited to, a cafe, lunch counter, private or social
club, cocktail lounge, hotel dining room, catering business, tavern, diner,
snack bar, dining room, vending machine, and any other place or establishment
where food or beverages are provided, whether stationary or mobile,temporary
or permanent; provided, however, that delicatessen, grocery, market or
bakery stores shall not be considered eating establishments within the
meaning of this chapter except for any part of such a store which engages,
in the sale of dinners, luncheons, barbecued chicken, other than barbecued
chicken sold whole and unsliced, sandwiches, snacks, pizzas, and other
similar items which are commonly sold at snack bars, coffee shops or luncheon
counters; provided, further, that such stores shall not be deemed to be
restaurants under this chapter based solely on the preparation and sale
of prepared meat, poultry and fish items if such sales constitute less
than a major portion of the total sale of such stores; and provided, further,
that a vending machine or honor snack tray shall not be considered an
eating establishment within the meaning of this chapter in the instance
in which it sells only snacks or candy with a sales price of less than
one dollar; and, provided further, that a bed and breakfast establishment
or bed and breakfast home, as defined in chapter sixty-four G, shall not
be considered an eating establishment within the meaning of this chapter
where the value of a breakfast served is included in the rent subject
to tax under said chapter sixty-four G.
The following food or beverages sold by a restaurant for consumption off
the restaurant premises shall not be deemed to be a meal for the purposes
of this chapter:ª (a) Food sold by weight, liquid or dry measure, count,
or in unopened original containers or packages, including, but not limited
to, meat, bread, milk, specialty foods, cream and ice cream; provided,
that such foods are commonly sold in such manner in a retail
food store which is not a restaurant; (b) Beverages in unopened original
containers or packages when sold as a unit having a capacity of at least
twenty-six fluid ounces; and (c) Bakery products including but not limited
to doughnuts, muffins, bagels, and similar items sold in units of six
or more. Prepared meals, snacks, sandwiches, food platters, poultry, fish
or meat items, or other food combinations, to the extent that such items
are sold by a restaurant whose principal business is the preparation or
sale of such items in such form as to be available for immediate consumption
without further significant preparation, whether for on or off premise
consumption, shall not be excluded under clause (a), (b), or (c).
(i) The sales, furnishing or service of (1) water; (2) gas, steam or electricity
used for residential purposes; (3) gas, steam or electricity which are
consumed and used directly and exclusively in an industrial plant in the
actual manufacture of tangible personal property to be sold or in the
heating of such industrial plant; provided that the exemption under this
subparagraph (3) shall only be allowed with respect to a metered building,
location or premises at which not less than seventy-five percent of the
gas, steam or electricity consumed at such metered building, location
or premises is used for the purposes of such manufacturing or heating;
and the term "industrial plant" shall mean a factory at a fixed
location primarily engaged in the manufacture, conversion or processing
of tangible personal property to be sold in the regular course of business;
and (4) residential main telephone services billed on a monthly recurring
basis or billed as message units, and residential intra local access and
transport
area service billed on a recurring monthly basis; provided that such exemption
under this subparagraph (4) shall not exceed the amount of thirty
dollars per month.
(j) Sales of (1) fuel used for residential heating purposes; (2) fuel
used for heating purposes in an industrial plant; provided that the exemption
under this subparagraph (2) shall only be allowed with respect to a building,
location or premises in which not less than seventy-five percent of the
building, location or premises is used in the actual manufacture of tangible
personal property to be sold; and the term "industrial plant"
shall mean
a factory at a fixed location primarily engaged in the manufacture, conversion
or processing of tangible personal property to be sold in the regular
course of business; and (3) fuel used in the operation of aircraft or
used in the operation of railroads.
(k) Sales of articles of clothing, including footwear, intended to be
worn or carried on or about the human body up to one hundred and
seventy-five dollars of the sales price on any article of clothing. For
the purposes of this section clothing or footwear shall not include special
clothing or footwear primarily designed for athletic activity or protective
use and which is not normally worn except when so used.
(%93) Sales of medicine, insulin needles and insulin syringes on prescriptions
of registered physicians and sales of insulin; sales of oxygen, blood
or blood plasma; sales of artificial devices individually designed, constructed
or altered solely for the use of a particular crippled person so as to
become a brace, support, supplement, correction or substitute for the
bodily structure including the extremities of the individual; sales of
artificial limbs, artificial eyes, hearing aids and other equipment worn
as a correction or substitute for any functioning portion of the body;
sales of artificial teeth by a dentist and the materials used by a dentist
in dental treatment; sales of eyeglasses, when especially designed or
prescribed by an ophthalmologist, oculist or optometrist for the personal
use of the owner or purchaser; sales of crutches and wheel chairs for
the use of invalids and crippled persons; and sales of baby oil; and the
rental, sales and repairs of kidney dialysis machines, enteral and parenteral
feedings, and
feeding devices, suction machines, oxygen concentrators, oxygen regulators,
oxygen humidifiers, oxygen masks, oxygen cannulas, ultrasonic nebulizers,
life sustaining resuscitators, incubators, heart pacemakers, canes, all
types of hospital beds for home use, tripod quad canes, breast prosthesis,
alternating pressure pad units and patient lifts, when prescribed by a
physician.
(m) Sales of newspapers, magazines, books required for instructional purposes
in educational institutions, books used for religious worship, publications
of any corporation, foundation, organization or institution described
in paragraph (e) of this section, and motion picture films for commercial
exhibition.
(n) Sales of coffins, caskets, burial garments or other materials which
are ordinarily sold by a funeral director as part of the business of funeral
directing.
(%96) Sales of vessels or barges of fifty tons burden or over when constructed
in the commonwealth and sold by builders thereof; sales of fuel or substitute
therefor, supplies and repairs to vessels engaged in foreign and interstate
commerce and sales of vessels used directly and exclusively in commercial
fishing, machinery and equipment therefor and replacement parts for such
vessels, machinery and equipment.
(p) (1) Sales of livestock and poultry of a kind which ordinarily constitute
food for human consumption; (2) sales of feed, including the bags in which
the feed is customarily contained, for livestock and poultry of a kind
which ordinarily constitute food for human consumption or are to be sold
in the regular course of business or for animals produced for research,
testing, or other purposes relating to the promotion or maintenance of
the health, safety or well being of human beings or animals or for fur-bearing
animals, the pelts of which are sold in the regular course of business;
(3) sales of fertilizer, including ground limestone, hydrated lime, insecticides,
fungicides, seed inoculants, seed disinfectants and plant hormones, as
well as other substances commonly regarded in the same category and for
the same use; and (4) sales of plants, including parts of plants, suitable
for planting to produce food for human consumption or when such plants,
including parts thereof or the produce thereof, are to be sold in the
regular course of business, including such items as seed potatoes, onion
sets, asparagus roots, berry plants or bushes, and fruit trees.
(q) (1) Sales of both returnable and nonreturnable containers when sold
without the contents together with the container; (2) containers when
sold with the contents if the sale price of the contents is not required
to be included in the measure of the taxes imposed by this chapter; (3)
returnable containers when sold with the contents or resold for refilling.
As used in this paragraph the term "returnable containers" means
containers of a kind
customarily returned by the buyer of the contents for reuse. All other
containers are "nonreturnable" containers. Nothing in this paragraph
shall be construed so as to tax the sale of bags in which feed for livestock
and poultry is contained.
(r) Sales of materials, tools and fuel, or any substitute therefor, which
become an ingredient or component part of tangible personal property to
be sold or which are consumed and used directly and exclusively in agricultural
production; in commercial fishing; in an industrial plant in the actual
manufacture of tangible personal property to be sold, including the publishing
of a newspaper; in the operation of commercial radio broadcasting or television
transmission; in the furnishing of power to an industrial manufacturing
plant; in the furnishing of gas, water, steam or electricity when delivered
to consumers through mains, lines or pipes; in the production of animals
for research, testing, or other purposes relating to the promotion or
maintenance of the health, safety or well being of human beings or animals
or in research and development by a manufacturing corporation or a research
and development corporation within the meaning of sections thirty-eight
C or forty-two B of chapter sixty-three. However, the exemption in this
paragraph so far as it applies to sales of electricity, gas and steam
consumed and used directly and exclusively in
an industrial plant in the actual manufacture of tangible personal property
to be sold shall be limited to the extent allowed in paragraph (i). For
the
purpose of this paragraph, the raising of poultry and livestock shall
be construed to be included in the term "agricultural production";
any material,
tool or fuel shall be construed to be consumed and used only if its normal
useful life is less than one year or if its cost is allowable as an ordinary
and necessary business expense for federal income tax purposes or if it
is nuclear fuel or a nuclear fuel assembly; and the term "industrial
plant"
shall mean a factory at a fixed location primarily engaged in the manufacture,
conversion or processing of tangible personal property to be sold in
the regular course of business.
(s) Sales of machinery, or replacement parts thereof, used directly and
exclusively in agricultural production; in commercial fishing; in an industrial
plant in the actual manufacture of tangible personal property to be sold,
including the publishing of a newspaper; in the operation of commercial
nradio broadcasting or television transmission; in the furnishing of power
to an industrial manufacturing plant; in the furnishing of gas, water,
steam or electricity when delivered to consumers through mains, lines
or pipes; in the production of animals for research, testing, or other
purposes relating to the promotion or maintenance of the health, safety
or well being of human beings or animals or in research and development
by a manufacturing corporation or a research and development corporation
within the meaning of section thirty-eight C or forty-two B of chapter
sixty-three. For the purpose of this paragraph, the raising of poultry
and livestock shall be construed to be included in the term "agricultural
production"; the term "industrial plant" shall mean a factory
at a fixed location primarily engaged in the manufacture, conversion or
processing of tangible personal property to be sold in the regular course
of business; and machinery shall be deemed to be used directly and exclusively
in the actual manufacture, conversion or processing of tangible personal
property to be sold only where such machinery is used solely during a
manufacturing, conversion or processing operation to effect a direct and
immediate physical change upon the tangible personal property to be sold;
to guide or measure a direct and immediate physical change upon such property
where such function is an integral and essential part of tuning, verifying
or aligning the component parts of such property; or to test or measure
such property where such function is an integral part of the production
flow or function; used solely to store, transport, convey or handle such
property during the manufacturing, converting, or processing operations
heretofore specified; or used solely to place such property in the container,
package or wrapping in which such property is normally sold to the ultimate
consumer thereof. Machinery used directly and exclusively in the actual
manufacture, conversion or processing of any tangible personal property
which is not to be sold and which would be exempt under paragraph (r)
or this paragraph if purchased from a vendor thereof or machinery used
during any manufacturing, converting or processing, conveying or packaging
operation or function or for any other purpose, except as heretofore specified,
shall not be exempt under this paragraph even though such operation, function
or purpose is an integral or essential part of a continuous production
flow or manufacturing process. Where a portion of a group of portable
or mobile machinery is used directly and exclusively in the actual manufacture,
conversion or processing of tangible personal property to be sold, as
heretofore defined, the number represented by such portion, if otherwise
qualifying, shall be exempt under this paragraph even though the machinery
in said group is used interchangeably and not otherwise identifiable as
to use.
(t) Sales of tangible personal property through coin operated vending
machines at ten cents or less, provided the retailer is primarily engaged
in making such sales and keeps records satisfactory to the commissioner.
(u) Sale of a motor vehicle purchased by and for the use of a person who
has suffered loss, or permanent loss of use of, both legs or both arms
or one leg and one arm. This exemption shall apply to one motor vehicle
only owned and registered for the personal, noncommercial use of such
person.
(v) Sales of wearing materials or any cloth made up of natural or synthetic
fibers and used for clothing purposes.
(w) Sales of the flag of the United States.
(x) Sales of fire trucks to any volunteer, nonprofit fire company or similar
organization furnishing public fire protection, and sales of ambulances
to any volunteer, nonprofit organization furnishing a public ambulance
service, provided that such company or organization has first obtained
a certification from the commissioner stating that it is entitled to this
exemption.
(y) Sales of concrete mixing units or replacement parts thereof, to be
mounted on truck chassis; provided, however, that sales of truck chassis
shall not be exempt under this paragraph.
(z) All medical implements, pads, pouches and solutions purchased by a
person who has undergone a colostomy or an ileostomy and which are used
entirely as the result of such operation.
(aa) Sales of new and used motor buses used to provide scheduled, intracity
local service (as defined by the department of telecommunications and
energy), and repair or replacement parts therefor, and materials and tools
used in and for the maintenance and repair thereof to, and for the use
of common carriers of passengers by motor vehicle for hire, which hold
at least one certificate, issued by the department of telecommunications
and energy pursuant to the provisions of section seven of chapter one
hundred and fifty-nine A. Upon receipt of appropriate
evidence of the possession of such a certificate, the commissioner shall
prepare and issue to any such duly certificated common carrier a statement
that it is entitled to the exemption granted by this paragraph.
The presentation of a copy of the statement which the commissioner is
required to prepare and furnish hereunder to the registrar of motor vehicles
shall be deemed to constitute compliance with the provisions of the second
paragraph of section twenty-five in respect to furnishing evidence of
the payment of the tax which would otherwise be due under this chapter.
If any common carrier which qualifies for the exemption granted by this
subsection (aa) should ever lose its exempt status hereunder and thereafter
purchase any of the items of personal property enumerated hereinabove
without paying in full the tax due, it shall be liable to pay interest
on the entire unpaid portion of any tax due from it at the rate of six
per cent per annum until paid.
Any vendor to whom a copy of the statement, which the commissioner is
required to prepare and furnish hereunder, is furnished shall be entitled
to rely thereon and he shall not be liable for the collection or payment
of the tax which would otherwise be imposed by this chapter.
Õ There is no paragraph (bb).
(cc) meals prepared by employees thereof and served in any hospital, sanatorium,
convalescent or nursing home, or boarding home for the aged licensed under
section seventy-one of chapter one hundred and eleven or in any institution
or private house licensed under section twenty-nine of chapter nineteen;
meals prepared by the members thereof and served on its premises by any
church or synagogue or by any church or synagogue
organization to any organization of such church or synagogue the proceeds
of which are to be used for religious or charitable purposes; meals served
to a resident in a facility providing continuing care to an individual
which facility must provide a disclosure statement to a prospective resident
as required by section seventy-six of chapter ninety-three, meals served
in an assisted living residence certified pursuant to the provisions of
chapter nineteen D; meals furnished by any person while transporting passengers
for hire by air to or from any place within the commonwealth, meals furnished
to any organization in which membership is limited to persons sixty years
of age or over or to elderly or handicapped persons residing in a housing
project qualifying under section thirty-eight to forty, inclusive, of
chapter one hundred and twenty-one B and said organization has previously
filed with the commissioner, on a form approved by the commissioner, satisfactory
proof of its eligibility hereunder; and meals furnished to students by
an educational institution which normally maintains a regular faculty
and curriculum and normally has a regularly enrolled body of pupils or
students in attendance at the place where its educational activities are
regularly carried on; and meals served by summer camps for children eighteen
years of age or under or developmentally disabled individuals; provided,
however, that such summer camp which offers its facilities off-season
to individuals sixty years of age or over for a period not to exceed thirty
days in any calendar year shall not lose its exemption hereunder; and
meals furnished through programs established under section one L of chapter
fifteen.
For the purposes of this section a developmentally disabled individual
shall mean an individual who has a severe chronic disability which:
(A) is attributable to a mental or physical impairment or combination
of mental and physical impairments;
(B) is likely to continue indefinitely;
(C) results in substantial functional limitations in three or more of
the following areas of major life activity: (i) self-care; (ii) receptive
and expressive language; (iii) learning; (iv) mobility; (v) self-direction;
(vi) capacity for independent living; and (vii) economic self-sufficiency;
and
(D) reflects the individual's need for a combination and sequence of special,
interdisciplinary, or generic care, treatment, or other services which
are of lifelong or extended duration and are individually planned and
coordinated.
(dd) Sales of equipment directly relating to any solar, windpowered; or
heat pump system, which is being utilized as a primary or auxiliary power
system for the purpose of heating or otherwise supplying the energy needs
of an individual's principal residence in the commonwealth.
(ee) Sales of patterns, molds, dies, tools, sand-handling equipment and
machinery, and replacement parts thereof, used exclusively in the manufacture
of cast metal products to be sold in the regular course of business.
(ff) Sales of printed material which is manufactured in the commonwealth
to the special order of a purchaser, to the extent such material is delivered
to an interstate carrier, a mailing house or a United States Post Office
for delivery or mailing to a purchaser located outside the commonwealth
or a purchasers designee located outside the commonwealth, including sales
of direct and cooperative direct mail promotional advertising materials
which are manufactured both inside and outside the commonwealth and which
are distributed to residents of the
commonwealth from locations both inside and outside the commonwealth.
For the purpose of this paragraph, "direct and cooperative direct
mail promotional advertising materials" shall mean discount coupons,
advertising leaflets and similar printed advertising including any accompanying
envelopes and labels which are distributed with promotional advertising
materials of one or more than one business in a single package to potential
customers, at no charge to the potential customer, of the business paying
for the delivery of such material.
(gg) Sales by a typographer, compositor or color separator of composed
type, film positives, film negatives, or reproduction proofs thereof,
for use in the preparation of printed matter or folding boxes to be sold,
or the fabrication or transfer of such film positives, film negatives,
reproduction proofs or impressed matters where the fabrication is for
and the transfer is to a printer, publisher, or manufacturer of folding
boxes, for use in printing.
Õ There is no paragraph (hh).
(ii) Rental receipts or charges in connection with service contracts by
and between waste service firms and customers for the use, maintenance
and repair of refuse containers or bins placed on customers premises by
waste service firms.
(jj) sales of "scientific equipment or apparatus" within the
meaning of section 170 (e) (4) (B) (v) of the Internal Revenue Code of
the United States as amended on January first, nineteen hundred and eighty-three,
by the manufacturer when such scientific equipment or apparatus is donated
by said manufacturer at no charge to a public or private nonprofit educational
institution located in the commonwealth or to the Massachusetts Technology
Park Corporation for the purposes of clause (4) of paragraph (b) of section
six of chapter forty J, or to the Bay State Skills Corporation.
(kk) Sales of tangible personal property purchased with federal food stamps
and not otherwise exempt under this chapter.
(ll) Sales of one thousand dollars or more of (i) rare coins of numismatic
value; (ii) gold or silver bullion or coins; or (iii) gold or silver tender
of any nation traded and sold according to its value as precious metal.
The word "bullion" shall not include fabricated precious metal
which has been processed or manufactured for industrial, professional
or artistic uses.
Õ There are no paragraphs (mm), (nn) and (oo).
(pp) Sales of vessels used exclusively to provide scheduled commuter passenger
service, repair or replacement parts therefor, and materials and tools
used in and for the maintenance and repair thereof.
(qq) Sales of gas, steam, electricity or heating fuel to any business
which has five or fewer employees. For purposes of this paragraph, employees
shall include partners, owners, officers and any other individuals who
work for the business but shall not include any employee who normally
works for fewer than thirty hours per week or who is hired for a period
of less than five months. For purposes of this paragraph, a business shall
include all members of an affiliated group, as defined by section 1504
of the Internal Revenue Code, and any other combination of related parties
as the commissioner may define by regulation; provided, however, that
the commissioner may by regulation require that such business shall have
first obtained a certification from the commissioner stating that it is
entitled to such exemption and shall maintain such employment and other
records indicating its continuing eligibility for such exemption; that
the vendor keep a record of the sales price of each such separate sale,
and the number of such certificate; and any other conditions and requirements
under which a business may qualify for this exemption; provided, further,
that the burden of proving that such business qualifies shall be upon
the vendor unless he takes in good faith from the purchaser such certificate
to the effect that the business qualifies for this exemption and such
certificate is received and made available to the commissioner not later
than sixtydays from the date of the notice from the commissioner to produce
such certificate.
Õ Paragraph (rr) applicable to tax years beginning on or after January
1, 2000. See 1999, 127, Secs. 383 and 390.
(rr) Sales of commercial gun safes and trigger lock devices.
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