This TIR announces that the Department will look to Massachusetts law when determining if a purchaser is an agent of an exempt user. If, based on Massachusetts law regarding agency, the Department finds that an agency relationship exists, the Department will extend the exemptions set forth in G.L. c. 64H, §§ 6(r) and (s) to purchases made by agents of exempt users.
Thus, sales of materials, tools and fuel, or any substitute therefor, when consumed and used for the purposes and in the manner indicated by § 6(r), are exempt from sales and use tax if the purchaser is acting as the agent of the user that will consume or use the materials, tools and fuel, or substitute.
Sales of machinery, or replacement parts thereof, when used directly and exclusively for the purposes and in the manner indicated by § 6(s), are exempt from sales and use tax if the purchaser is acting as the agent of the exempt user of the machinery or replacement parts.
This TIR supersedes any previously announced position by the Department to the extent that such position is inconsistent with this TIR. This TIR is retroactive with respect to all open tax periods. See 830 CMR 62C.3.1(7)(f).
Frederick A. Laskey,
Commissioner of Revenue
December 17, 1999
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