For the purpose of 830 CMR 62C.16.2, the following terms shall have the following meanings:
Commissioner, the Commissioner of Revenue or the Commissioner's duly authorized representative.
Person, an individual, partnership, trust or association, with or without transferable shares, joint‑stock company, corporation, society, club, organization, institution, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit.
Purchaser, a person who purchases or uses tangible personal property or taxable services sold at retail, including a buyer, vendee, lessee, licensee, or grantee.
Retail sale, a sale as defined in M.G.L. c. 64H, § 1 and M.G.L. c. 64I, § 1. In general, a retail sale is a sale for any purpose other than resale in the regular course of business.
Tangible personal property, personal property of any nature consisting of any produce, goods, wares, merchandise and commodities brought into, produced, manufactured or being within the commonwealth, but does not include rights and credits, insurance policies, bills of exchange, stocks, bonds, and similar evidence of indebtedness or ownership. For purposes of M.G.L. c. 64H and c. 64I, tangible personal property includes gas, electricity and steam.
Tax, the excise imposed under M.G.L. c. 64H or c. 64I.
Taxable period, any period for which a sales and use or use tax return is due under 830 CMR 62C.16.2.
Taxable services, any service subject to tax under M.G.L. c. 64H or M.G.L. c. 64I.
Use, the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business; and enjoyment of the benefit of a service, except that it does not include the sale of services in the regular course of business.
Vendor, a retailer or other person selling tangible personal property or taxable services, the gross receipts from the retail sale of which are required to be included in the measure of the tax imposed by M.G.L. c. 64H or c. 64I.
Vendor of meals, a retailer or other person selling meals, as defined under M.G.L. c. 64H, § 6(h).