For the purposes of 830 CMR 62C.8.2, the following terms have the following meanings:
Commissioner. The Commissioner of Revenue or the Commissioner's duly authorized representative.
Motor Vehicle Insurer. A property and casualty insurer as defined in M.G.L. c. 63, § 29E that is licensed to issue motor vehicle insurance in the Commonwealth.
Motor Vehicle. A motor vehicle as defined in M.G.L. c. 90, § 1.
Motor Vehicle Insurance Policy. A motor vehicle property damage liability insurance policy, as defined in M.G.L. c. 90, § 34O, as well as optional motor vehicle insurance coverage, such as collision coverage as defined in M.G.L. c. 90, § 34O(1), comprehensive coverage as defined in M.G.L. c. 175, § 113O, and limited collision coverage as defined in M.G.L. c. 90, § 34O(2).
Motor Vehicle Repair Shop. A motor vehicle repair shop or motor vehicle glass repair shop as defined in M.G.L. c. 100A, § 1 that has a business location in Massachusetts.
Sales and Use Tax. The sales tax imposed under M.G.L. c. 64H or the use tax imposed under M.G.L. c. 64I.