Commissioner. The Commissioner of Revenue or the Commissioner’s duly authorized representative.
In-state Marketplace Facilitator. A marketplace facilitator that is not a remote retailer.
In-state Vendor Contacts. Contacts, other than remote vendor contacts, that cause the vendor to be “engaged in business in the Commonwealth” within the meaning of M.G.L. c. 64H, § 1. Examples of in-state vendor contacts include the exploitation of the retail sales market within the commonwealth through the use of in-state stores, employees, inventory or representatives.
Marketplace. A physical or electronic forum, including a shop, store, booth, television or radio broadcast, internet website, catalogue or dedicated sales software application, where the tangible personal property or services of a marketplace seller are offered for sale, regardless of whether, in the case of tangible personal property, such property is physically located in the commonwealth.
Marketplace Facilitator. A person that contracts with a marketplace seller to facilitate sales of tangible personal property or services on behalf of the marketplace seller through a marketplace operated by such person if such person also, directly, or indirectly through one or more related persons, provides both:
(a) any of the following electronic commerce services:
1. transmitting or otherwise communicating the offer or acceptance between a buyer and the marketplace seller;
2. owning or operating the infrastructure, electronic or physical, or technology that brings buyers and sellers together;
3. providing a virtual currency that buyers are authorized or required to use to purchase tangible personal property or services from the marketplace seller; or
4. software development or research and development activities related to any of the logistical services described in 830 CMR 64H.1.9: Marketplace Facilitator(b) of this definition if such services are directly related to a physical or electronic marketplace operated by the person or a related person; and
(b) any of the following logistical services, as provided with respect to the marketplace seller’s tangible personal property or services; specifically:
1. payment processing services;
2. fulfillment or storage services;
3. listing tangible personal property or services for sale;
4. setting prices;
5. branding sales as those of the marketplace facilitator;
6. taking orders;
7. advertising or promotion; or
8. providing customer service or accepting or assisting with returns or exchanges.
A marketplace facilitator may also be a marketplace seller. In all cases a marketplace facilitator is a retailer.
Marketplace Seller. A person that makes retail sales through a marketplace operated by a marketplace facilitator. A marketplace seller may also be a marketplace facilitator.
Massachusetts Sales. All sales made by a vendor of tangible personal property or services delivered into the state, however consummated, including exempt sales.
Remote Marketplace Facilitator. A remote retailer that is a marketplace facilitator
Remote Marketplace Seller. A remote retailer that is a marketplace seller. A remote marketplace seller may also be a remote marketplace facilitator.
Remote Retailer. A retailer, including a marketplace seller or marketplace facilitator, that is engaged in business in the commonwealth only through remote vendor contacts.
Remote vendor contacts. A vendor’s contacts exploiting the retail sales market within the commonwealth when such in-state contacts are limited to:
(a) catalogs or other solicitation materials sent through the mail or otherwise;
(b) billboards, advertisements or solicitations in newspapers, magazines or radio or television broadcasts;
(c) the utilization of computer networks or any other similar communications medium, including the utilization of Internet websites, software or cookies distributed or otherwise placed on customers’ computers or other communications devices, or a downloaded application; or
(d) the availment of the substantial privilege of carrying on business within the commonwealth through virtual or economic contacts.
Retailer. A retailer as defined in M.G.L. c. 64H, § 1.
Sales. Sales as defined in M.G.L. c. 64H, § 1, including sales that are facilitated by a marketplace facilitator, whether or not such sales qualify for a sales tax exemption.
Sales or Use Tax, or Tax. The sales tax imposed under M.G.L. c. 64H or the use tax imposed under M.G.L. c. 64I, including, as relevant, the local option sales tax imposed under M.G.L. c. 64L and the state excise and local tax option imposed under M.G.L. c. 64N.
Services. Services as defined in M.G.L. c. 64H, § 1, including telecommunications services, see 830 CMR 64H.1.6.
Tangible Personal Property. Tangible personal property as defined in M.G.L. c. 64H, § 1, including meals, see 830 CMR 64H.6.5 and standardized computer software, see 830 CMR 64H.1.3.
Vendor. A retailer or other person, including a remote retailer, selling tangible personal property or services, the gross receipts from the retail sale of which are required to be included in the measure of the sales or use tax.