GENERAL LAWS OF MASSACHUSETTS

CHAPTER 64I. TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY.

Chapter 64I, Section 1. Definitions.

IMPOSITION AND LIABILITY FOR TAX.

Chapter 64I, Section 2. Use tax; imposition; rate; payment.

Chapter 64I, Section 2A. Repealed, 1991, 4, Sec. 13.

Chapter 64I, Section 3. Liability for tax.

Chapter 64I, Section 4. Collection of tax; status of tax; sales of motor vehicles.

Chapter 64I, Section 5. Formula.

Chapter 64I, Section 6. Statement and collection of tax.

EXEMPTIONS.

Chapter 64I, Section 7. Exemptions.

RESALE CERTIFICATES -- PRESUMPTION OF TAXABILITY.

Chapter 64I, Section 8. Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates.

REGISTRATION OF VENDORS.

Chapter 64I, Section 9. Registration of vendors required.

Chapter 64I, Section 10. Repealed, 1976, 415, Sec. 113.

RETURNS AND PAYMENT OF TAX.

Chapter 64I, Section 11. Classified permits establishing percentage of exempt sales.

Chapter 64I, Section 12--15. Repealed, 1976, 415, Sec. 113.

ASSESSMENTS, COLLECTION, ABATEMENTS AND APPEALS.

Chapter 64I, Section 16. Repealed, 1976, 415, Sec. 113.

Chapter 64I, Section 17. Liability for failure to pay tax.

Chapter 64I, Section 18--23. Repealed, 1976, 415, Sec. 113.

PROHIBITION AND PENALTIES.

Chapter 64I, Section 24. Advertisement that vendor will assume or absorb tax.

Chapter 64I, Section 25. Repealed, 1976, 415, Sec. 113.

Chapter 64I, Section 26. Motor vehicles; presumption of transfer for storage, use or consumption; pre-requisite for registration; proof of payment; revocation of certificate for failure of payment by check.

Chapter 64I, Section 26A. Motorboats; aircraft; certificate issuance; evidence of tax payment.

Chapter 64I, Section 27. Trade-in of motor vehicles or trailers; use tax.

Chapter 64I, Section 28. Repealed, 1990, 121, Sec. 66.

Chapter 64I, Section 29--31. Repealed, 1976, 415, Sec. 113.

Chapter 64I, Section 31A. Bond or deposit; non-resident contractors; definition.

Chapter 64I, Section 32. Repealed, 1976, 415, Sec. 113.

Chapter 64I, Section 33. Service of process; nonresident vendors.

Chapter 64I, Section 34. Worthless accounts; reimbursement without interest.


Return to:

** Next Chapter TOC ** Previous Chapter TOC ** Legislative Home Page