June 4, 1982

You are a Massachusetts registered vendor who will sell household goods and other tangible personal property to Massachusetts residents, and ship the items to designated persons in Poland. You inquire whether such sales will be subject to the sales tax.

It is assumed that the items sold will not include printed material manufactured in Massachusetts to the special order of a purchaser.

General Laws Chapter 64H, Section 6(b) provides that the sales tax does not apply to sales of tangible personal property "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."

Based on the foregoing, it is ruled that the sales tax will apply to the sales to Massachusetts residents of items to be shipped to designated persons in Poland.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

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LR 82-58