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Mass. General Laws c.64I

Tax on the storage, use or other consumption of certain tangible personal property

This page links to the current, accurate version of each section of G.L. c.64I.

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§ 1 Definitions 

Amended by St.2019, c.41, § 33, effective October 1, 2019

§ 2 Imposition; rate; payment 
§ 3 Liability for tax 
§ 4 Collection of tax; status of tax; sales of motor vehicles 

Amended by St.2019, c.41, § 34, effective October 1, 2019

§ 4A Payment and accounting methods for use tax liability; estimated liability table 
§ 5 Computation of tax 
§ 6 Statement and collection of tax 
§ 7 Exemptions 
§ 8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates 
§ 9 Registration required 

Amended by St.2019, c.41, § 35, effective October 1, 2019

§ 11 Classified permits establishing percentage of exempt sales 
§ 17 Liability for failure to pay tax 
§ 24 Advertisement that vendor will assume or absorb tax 
§ 26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check 
§ 26A Motorboats; aircraft; certificate issuance; evidence of tax payment 
§ 27 Trade-in of motor vehicles or trailers; use tax 
§ 31A Bond or deposit; non-resident contractors; definition 
§ 33 Service of process; nonresident vendors 
§ 34 Claims for reimbursement on worthless accounts 

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