|Massachusetts General Laws Chapter 64I, Section 7(c) sets forth an exemption from the Massachusetts use tax for sales upon which the purchaser has paid a tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States. The exemption applies only where the tax was legally due without any right to a refund or credit, and the other state or territory allows a corresponding exemption with respect to the sale or use of tangible personal property upon which a sales or use tax was paid to Massachusetts.|
|The following jurisdictions allow such a corresponding exemption:|
|In the following jurisdictions, such a corresponding exemption is allowed only under certain circumstances. Where a purchaser has paid a tax under the laws of such a jurisdiction, the exemption in Section 7(c) will apply only if that jurisdiction would allow a corresponding exemption under the same circumstances for sales upon which a sales or use tax was paid to Massachusetts.|
|Where a tax was paid under the laws of another state at a rate (or, in states imposing both state and local sales and use taxes, at combined state and local rates) of less than five per cent, the exemption does not apply, but the Massachusetts use tax will be determined by multiplying the "sales price" as defined under Massachusetts law by a percentage representing the difference between the five per cent Massachusetts rate and the rate or rates imposed in the first taxing Jurisdiction.|
|Commissioner of Revenue|
October 9, 1981
People also viewed...
You recently viewed...
Personalization is OFF. Your personal browsing history at Mass.gov is not visible because your personalization is turned off. To view your history, turn your personalization on.
Learn more on our .
*Recommendations are based on site visitor traffic patterns and are not endorsements of that content.