Technical Information Release

Technical Information Release TIR 96-8: Sales Nexus; Revocation of Technical Information Release 88-13

Date: 10/16/1996
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Sales and Use Tax

This Technical Information Release is being issued to revoke Technical Information Release 88-13, Sales Nexus; Amendment of G.L. c. 64H, § 1(5) (hereinafter "TIR 88-13"). TIR 88-13 was issued in response to St. 1988, Chapter 202, §§ 19, 33, (Chapter 202), which amended the definition of "engaged in business in the commonwealth" in G.L. c. 64H, § 1(5). The Department hereby announces that TIR 88-13 is revoked and that the provisions of Section 19 of Chapter 202 will be enforced to the extent allowed under constitutional limitations. The relevant first sentence of the definition of "engaged in business in the commonwealth" is as follows:

"Engaged in business in the commonwealth," having a business location in the commonwealth; regularly or systematically soliciting orders for the sale of services to be performed within the commonwealth or for the sale of tangible personal property for delivery to destinations in the commonwealth; otherwise exploiting the retail sales market in the commonwealth through any means whatsoever, including, but not limited to, salesmen, solicitors or representatives in the commonwealth, catalogs or other solicitation materials sent through the mails or otherwise, billboards, advertising or solicitations in newspapers, magazines, radio or television broadcasts, computer networks or in any other communications medium; or regularly engaged in the delivery of property or the performance of services in the commonwealth.

This Technical Information Release is effective prospectively as of the date below.


/s/Mitchell Adams
Mitchell Adams
Commissioner of Revenue


October 16, 1996

TIR 96-8

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