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Letter Ruling

Letter Ruling Letter Ruling 81-56: Horses

Date: 07/01/1981
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax


July 1, 1981

Your client boards horses for a fee, and also sells rides on horses which are led around within an enclosure. You ask whether these transactions are subject to the Massachusetts sales tax.

Massachusetts General Laws Chapter 64H, Section 2 imposes an excise on retail sales of tangible personal property; Section 1(12)(a) of Chapter 64H provides in part that "sale" includes leases and rentals.

Based on the foregoing, it is ruled that:

1. The charge for horseback rides is not subject to the Massachusetts sales tax. However, the rental of horses by the hour, or other period, is subject to the sales tax.

2. The charge for boarding horses is not subject to the sales tax.

3. Purchases by your client of tangible personal property, such as feed, used in the conduct of her business of boarding horses or selling horseback rides are subject to the sales tax.


Very truly yours,

/s/Daniel B. Breen

Daniel B. Breen

Acting Commissioner of Revenue


LR 81-56

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