THE COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF REVENUE
NOTICE OF PUBLIC HEARING
Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulations:
830 CMR 64H.1.7: Vendors Making Internet Sales (Repeal)
830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators
Scheduled Hearing Date:
Thursday, November 7, 2019 at 2:30 p.m.
100 Cambridge Street, 2nd Floor, Room A
Boston, Massachusetts 02114
830 CMR 64H.1.7 explains how the general Massachusetts sales and use tax jurisdictional standard applies to vendors making Internet sales. This regulation is being repealed because as of October 1, 2019, the provisions of the regulation have ceased to apply, due to recent statutory changes to General Laws Chapter 64H and 64I related to out-of-state “remote” sellers and marketplace facilitators.
830 CMR 64H.1.9 explains the new Massachusetts sales and use tax collection requirements that apply to out-of-state “remote” sellers and marketplace facilitators (“marketplaces”) as of October 1, 2019. Remote sellers must collect tax on sales of tangible personal property or services into Massachusetts when they have Massachusetts sales that exceed $100,000 in a calendar year. Marketplaces must collect tax on behalf of third parties (“marketplace sellers”) selling through the marketplace when the marketplace’s total Massachusetts sales (including those facilitated on behalf of marketplace sellers and those made directly by the marketplace on its own behalf) exceed $100,000 in a calendar year.
Copies of the proposed regulations will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulations are posted on the Department of Revenue's Web site at: http://www.mass.gov/dor/businesses/help-and-resources/legal-library/regulations/proposedregulations.html. Hard copies of the proposed regulations may be obtained from the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566.
Written comments in advance of the hearing are encouraged and should be sent to the Rulings and Regulations Bureau. Alternatively, comments may be emailed to RulesandRegs@dor.state.ma.us or faxed to 617-626-3290. All persons desiring to be heard on this matter should appear at the designated time and place.
/s/Christopher C. Harding
Christopher C. Harding
Commissioner of Revenue