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Budget Recommendations
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Outside Section 82
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Sales Tax Upon Deliveries of Goods Sold Outside Massachusetts
SECTION 82.
Section 1 of chapter 64H of the General Laws, as most recently amended by chapter 469 of the acts of 2002, is hereby further amended in the definition of "Sale at Retail" by striking the second sentence and inserting in place thereof the following sentence:- When tangible personal property is physically delivered by an owner, any former owner thereof, a factor, or any agent or representative of said owner, former owner or factor, to a consumer and that consumer resides in the commonwealth, or to any person for redelivery to said consumer, pursuant to a retail sale made by a vendor not engaged in business in the commonwealth, the person making or effectuating the delivery shall be deemed the vendor of that property and the transaction shall be a retail sale in the commonwealth by such person, regardless of any terms concerning the passage of title or risk of loss which may be expressly or impliedly applicable to any contract or other agreement or arrangement for the sale, transportation, shipment or delivery of that property.
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