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Letter Ruling

Letter Ruling Letter Ruling 85-6: Recycled Waste Products

Date: 02/07/2018
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use

January 24, 1985

 

__________ ("Corporation") will collect a waste product, oil ash, from __________ to sell to customers wishing to recover vanadium from it. The Corporation will not purchase the oil ash from __________ but will share any profits with them from the Corporation's sale of the oil ash to customers. You inquire whether the sale of the recycled waste product oil ash is subject to the Massachusetts sales tax.

Massachusetts General Laws Chapter 64H, Section 2 imposes a five percent tax on all retail sales of tangible personal property, unless otherwise exempted. "Tangible personal property" is defined in section 14 of Chapter 64H as "personal property of any nature consisting of any produce, goods, wares, merchandise and commodities whatsoever, brought into, produced, manufactured or being within the commonwealth…." There is no exemption for the sale of recycled waste products.

Oil ash is tangible personal property not covered by any exemption. Therefore, the sale of the recycled waste product oil ash is subject to the Massachusetts sales tax.

Very truly yours,

/s/Ira A. Jackson

Ira A. Jackson

Commissioner of Revenue

IAJ:JA:loc

LR 85-6

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