830 CMR 62C.00: STATE TAX ADMINISTRATION
830 CMR 62C.00 is hereby repealed and replaced with the following:
830 CMR 62C.47A.1: List of Licenses and Providers
Agency, every department, board commission, division, authority or other agency of the Commonwealth or of its subdivisions.
Commissioner, the Commissioner of Revenue.
License, any license or other certificate of authority to conduct a profession, trade or business.
Provider, any person who has agreed to furnish goods, services or real estate space to an agency or subdivision.
Subdivision, every political subdivision of the Commonwealth, including counties, cities, towns and districts.
(2) Annual Submission of Information.
(a) Every agency or subdivision issuing or renewing a license must annually, on or before February 1, furnish to the Commissioner a report of all licenses issued or renewed by the agency or subdivision during the preceding calendar year.(3) Form and Contents.
(b) Every agency or subdivision, except for towns and districts having a population of less than five thousand (5,000) and agencies thereof, must annually, on or before August 1, furnish to the Commissioner a report of all providers who have furnished goods, services or real estate space to the agency or subdivision during the preceding fiscal year, under contracts or agreements which, taken together, required the agency of subdivision to pay the provider five thousand dollars ($5,000.00) or more during the preceding fiscal year. The Commissioner may waive this requirement with respect to payments by state agencies which have been individually reported to, and certified prior to payment by, the Comptroller's Division of the Executive Office for Administration and Finance. In the event of a waiver of this requirement, such payments will not be taken into account in determining whether the agency was required to pay the provider five thousand dollars ($5,000.00) or more during the preceding fiscal year.
(a) The information on licenses must include the name, address, and social security or federal identification number of each licensee, his license number, and the type of license issued to him.
(b) The information on providers must include the name, address, and social security or federal identification number of each provider, the provider identification number assigned to him by the agency or subdivision, and the amount paid to him during the preceding fiscal year.
(c) Agencies and subdivisions must provide the information either electronically or on magnetic tape, in a format approved by the Commissioner.
830 CMR 62C.47A.1: List of Licenses and Providers (old number 62C.47)
Emergency Regulation 8/2/83
Amended 3/25/16 - section (3)(c)