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Letter Ruling

Letter Ruling Letter Ruling 80-65: Sales by 501(c)(3) Organization

Date: 10/08/1980
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax


October 8, 1980

You inquire whether sales in the televised auction conducted by ********** ("TV Station") are subject to tax. The TV Station is operated by ********** Foundation, which is exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

Massachusetts General Laws Chapter 64H, Section 6(e) exempts from tax certain sales to corporations, foundations, organizations or institutions exempt from taxation under Internal Revenue Code Section 501(c)(3), as amended and in effect for the applicable period. There is no such exemption for sales by a tax-exempt foundation.

Based on the foregoing, it is ruled that sales in the televised auction conducted by the TV Station are subject to tax.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue



LR 80-65

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