reglab/housing_qa huggingface dataset:
MA Gen L ch 64h § 25a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 25a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Section 25A. The director of the division of motorboats shall not issue a certificate of number for a motorboat under section three of chapter ninety B and the aeronautics division shall not register a federal certificate for an aircraft under section forty-nine of chapter ninety, except in the case of a renewal by the same owner, until the owner shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter has been paid or that no such tax is due.
MA Gen L ch 64h § 25b (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 25b - Unregistered Boats Anchored Within Commonwealth; Reports

Section 25B. The harbormaster in every city or town shall annually file with the commissioner a report for each calendar year listing boats not registered in the commonwealth which were allowed to anchor in a harbor, wharf or pier or other area under his jurisdiction for a period of at least two weeks. Such report shall give the name and address of the owner or operator of the boat, the state of registration and its registration number, the date and length of stay and such other information as the commissioner may require. Such report shall be filed on or before January thirty-first following the close of the calendar year. The information in such report shall be made available by the commissioner to cities and towns for local excise tax purposes.
MA Gen L ch 64h § 26 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 26 - Trade-in of Motor Vehicles or Trailers; Sales Tax

Section 26. Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor's registration, upon the sale of another motor vehicle or trailer to a consumer or user, the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase. When any such motor vehicle or trailer traded in is subsequently sold to a consumer or user, the tax provided for in this chapter shall apply. For the purposes of this section, the term ''motor vehicle'' shall mean a self-propelled vehicle designed for use and used primarily upon the highway. The term ''motor vehicle'' shall also mean ''snow vehicle'' and ''recreation vehicle'' as defined in section 20 of chapter 90B.
MA Gen L ch 64h § 27a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 27a - Trade-in Boats and Airplanes

Section 27A. Where a trade-in of a boat is received by a dealer in boats holding a valid vendor's registration, upon the sale of another boat to a consumer or user, the tax shall be imposed only on the difference between the sale price of the boat purchased and the amount allowed on the boat traded in on such purchase. When any such boat traded in is subsequently sold to a consumer or user, the tax provided for in this section shall apply.  Where a trade-in of an airplane is received by a dealer in airplanes, who has registered his federal dealer's aircraft registration, upon the sale of another airplane to a consumer or user, the tax shall be imposed only on the difference between the sales price of the airplane purchased and the amount allowed on the airplane traded in on such purchase. When any airplane traded in is subsequently sold to a consumer or user, the tax provided for in this section shall apply.
MA Gen L ch 64h § 29 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 29 - Service of Notices

Section 29. Any notice authorized or required under the provisions of this chapter may be served personally or may be given by mailing the same, postage prepaid, to the person for whom it is intended, addressed to such person at his address as it appears in the records of the commissioner.
MA Gen L ch 64h § 30a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 30a - Bond or Deposit; Non-Resident Contractors; Definition

Section 30A. (a) Where a nonresident contractor enters into a contract with a person pursuant to which or in the carrying out of which tangible personal property will be consumed or used within the commonwealth, the nonresident contractor shall deposit with the commissioner a sum equivalent to 6.25 per cent of the total amount to be paid under the contract, or shall furnish the commissioner with a guarantee bond satisfactory to the commissioner in a sum equivalent to 6.25 per cent of such total amount, to secure payment of the tax payable relative to tangible personal property consumed or used pursuant to or in the carrying out of the contract and shall obtain a certificate in duplicate from the commissioner that the requirements of this subsection have been met.  (b) Any person dealing with a nonresident contractor without first obtaining the duplicate copy of the certificate from the commissioner as required in subsection (a) shall deduct 6.25 per cent of all amounts payable to the nonresident contractor and pay it over to the commissioner on behalf of or as agent for the nonresident contractor, or shall furnish the commissioner with a guarantee bond satisfactory to the commissioner in a sum equivalent to 6.25 per cent of such total amount, to secure payment of the tax payable relative to tangible personal property consumed or used pursuant to or in the carrying out of the contract.  (c) Where a person dealing with a nonresident contractor fails to comply with subsection (b), he is personally liable for payment of the tax imposed by this chapter relative to tangible personal property consumed or used pursuant to or in the carrying out of the contract.  As used in this section ''contractor'' shall mean any person engaged in the construction, reconstruction, alteration, remodeling or repair of real property.
MA Gen L ch 64h § 32 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 32 - Service of Process; Nonresident Vendors

Section 32. Any person not a resident of the commonwealth who engages in business in the commonwealth, as defined in section one, shall, as a condition precedent to engaging in business in the commonwealth and by so engaging in business in the commonwealth, be deemed thereby to appoint the secretary of the commonwealth his agent for the service of process in any judicial proceeding under this chapter. Such process shall be served by leaving a copy of the process in the hands of the secretary of the commonwealth or a deputy or in the office of said secretary. Such service shall be sufficient service upon the person; provided, that notice of such service and a copy of the process is, at least fifteen days before the return day of such process, sent by registered mail to such person's last known address, and that the sender's registered mail receipt and the commissioner's affidavit of compliance with this section are appended to the process and filed in the action or proceeding on or before the return day of the process or within such further time as the court may allow. The court in which the action or proceeding is pending may order such continuances as may be necessary to afford the defendant reasonable opportunity to defend the action. Service of process in the foregoing manner shall be of the same force and validity as if served upon the taxpayer personally within the commonwealth.
MA Gen L ch 64h § 33 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64h - Tax on Retail Sales of Certain Tangible Personal Property|Section 33 - Worthless Accounts; Reimbursement Without Interest

Section 33. Any vendor who has paid to the commissioner an excise under this chapter upon a sale for which credit is given to the purchaser and such account is later determined to be worthless shall be entitled to reimbursement without interest of the excise paid to the commissioner on such worthless account. Such claim for reimbursement, covering the amount of excise paid on accounts determined to be worthless in the vendor's prior fiscal year, shall be filed on or before the due date, including extensions, of the federal income tax return (or annual federal filing in the case of an exempt organization) for such prior fiscal year. Any vendor who shall recover, in whole or in part, upon an account previously determined to be worthless for which reimbursement had been received, shall report and include the same in his return for the period during which the recovery occurred. For the purposes of this section, a vendor shall include a person who has made a prepayment of tax under section 3A.
MA Gen L ch 64i § 1 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 1 - Definitions

Section 1. As used in this chapter the following words shall have the following meanings:—  [First paragraph following introductory paragraph applicable as provided by 2019, 41, Sec. 106.]  The words ''business'', ''commissioner'', ''engaged in business'', ''engaged in business in the commonwealth'', ''gross receipts'', ''marketplace'', ''marketplace facilitator'', ''marketplace seller'', ''person'', ''remote marketplace facilitator'', ''remote marketplace seller'', ''remote retailer'', ''retailer'', ''retail establishment'', ''sale'', ''selling'', ''sale at retail'' and ''retail sale'', ''sales price'', ''services'', ''tangible personal property'', ''tax'', ''taxpayer'', ''telecommunications services'', and ''vendor'', shall have the same meanings as in section one of chapter sixty-four H.  ''Purchase and purchased'' shall include (i) any transfer of title or possession, or both, exchange, barter, lease, rental, license to use, license to consume, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration; (ii) a transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price; (iii) a transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication; (iv) the performance of services for a consideration, excluding services performed by an employee for his employer and services for which the provider is compensated by means of an honorarium or commission.  ''Purchaser'', any person who shall have purchased tangible personal property or services sold at retail and includes a buyer, vendee, lessee, licensee or grantee.  ''Store'' and ''storage'', any keeping or retention in the commonwealth for any purpose except sale in the regular course of business or subsequent use solely outside of the commonwealth of tangible personal property purchased from a vendor.  ''Use'' shall mean and include (i) 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 (ii) enjoyment of the benefit of a service, except that it does not include the sale of services in the regular course of business.  The terms ''store'' and ''storage'', and ''use'' shall not include the keeping, retaining, or exercising of any right or power over tangible personal property for the purpose of subsequently transporting it outside of the commonwealth for use thereafter solely outside of the commonwealth, or for the purpose of being processed, fabricated or manufactured into other tangible personal property to be transported outside of the commonwealth and thereafter used solely outside of the commonwealth.
MA Gen L ch 64i § 2 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 2 - Imposition; Rate; Payment

Section 2. Except as otherwise provided in this chapter an excise is hereby imposed upon the storage, use or other consumption in the commonwealth of tangible personal property or services purchased from any vendor or manufactured, fabricated or assembled from materials acquired either within or outside the commonwealth for storage, use or other consumption within the commonwealth at the rate of 6.25 per cent of the sales price of the property or services. The excise shall be paid by the taxpayer to the commissioner at the time provided for filing the returns required by section sixteen of chapter sixty-two C.
MA Gen L ch 64i § 3 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 3 - Liability for Tax

Section 3. Every person storing, using or otherwise consuming in the commonwealth tangible personal property or services purchased from a vendor shall be liable for the tax imposed by this chapter. His liability shall not be extinguished until said tax has been paid to the commissioner, except that a receipt from a vendor engaged in business in the commonwealth or from a vendor who is authorized by the commissioner, under such regulations as the commissioner may prescribe, to collect the tax and who is, for the purposes of this chapter, regarded as a vendor engaged in business in the commonwealth, given to the purchaser pursuant to section four, shall be sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
MA Gen L ch 64i § 4 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 4 - Collection of Tax; Status of Tax; Sales of Motor Vehicles

[First paragraph applicable as provided by 2019, 41, Sec. 106.]  Section 4. Every vendor, including a remote retailer, engaged in business in the commonwealth and making sales of tangible personal property or services for storage, use or other consumption in the commonwealth not exempted under this chapter, shall at the time of making the sales, or, if the storage, use or other consumption of the tangible personal property or services is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give the purchaser a receipt therefor in the manner and form prescribed by the commissioner. The tax required to be collected by the vendor shall constitute a debt owed by the vendor to the commonwealth. Such vendor shall collect from the purchaser the full amount of the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof; and such tax shall be a debt from the purchaser to the vendor, when so added to the sales price, and shall be recoverable at law in the same manner as other debts.  Notwithstanding the provisions of this section, the excise imposed by section two upon the storage, use or other consumption of motor vehicles or trailers shall be paid by the purchaser to the registrar of motor vehicles in the manner prescribed by the commissioner. The vendor thereof shall not add the tax to the sales price and shall not collect the tax from the purchaser. The vendor thereof shall, however, furnish to the purchaser, the registrar and the commissioner a sworn statement of the sale upon a form prescribed by the commissioner, giving such information as the commissioner may require for the determination of such tax. For purposes of such determination, the sales price of any motor vehicle, except a motor vehicle purchased from a vendor registered under this chapter who is regularly engaged in the business of making sales at retail of such motor vehicles, shall be the actual amount paid by the purchaser to the vendor for the motor vehicle or the clean trade-in value of the motor vehicle, whichever is greater, regardless of the actual condition of the vehicle. ''Clean trade-in value'' for a motor vehicle shall mean the clean trade-in value or equivalent or successor values listed in the National Automobile Dealers Association used car guide or other value guides, whether published in print or electronically, or default values as determined jointly by the commissioner and registrar. The commissioner may establish rules and regulations for accepting values below these values based on the condition of the vehicle at the time of sale or other factors as may be appropriate.  For the purpose of this section, the term ''motor vehicle'' means any self-propelled vehicle designed for use and used primarily upon the highways.
MA Gen L ch 64i § 4a (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 4a - Payment and Accounting Methods for Use Tax Liability; Estimated Liability Table

Section 4A. (a) An individual taxpayer subject to the excise under this chapter who has not paid over the excise due for a purchase of tangible personal property as provided for under chapter 64H shall pay and account for that liability to the commissioner annually either by entering the amount of his liability upon the appropriate line item of the taxpayer's personal income tax return or by filing a separate use tax return in the form prescribed by the commissioner. If the taxpayer elects to report the use tax liability on his personal income tax return, irrespective of the filing status chosen, the taxpayer shall enter either: (i) the estimated liability as provided in subsection (b) based upon the taxpayer's Massachusetts adjusted gross income as determined under section 2 of chapter 62; or (ii) the exact amount of the liability based upon actual taxable purchases for the calendar year. Taxpayers opting to pay an estimated use tax liability for any period in accordance with the subsection (b) shall not be subject to any additional assessment of use tax for the period even if the taxpayer's estimated liability is lower than the actual liability. A taxpayer having no use tax liability for a tax period may enter a zero on the appropriate line of his personal income tax return.  (b) A taxpayer electing to satisfy a use tax liability by estimating it shall calculate the liability in accordance with the following table and provisions. The estimated liability shall only be applicable to purchases of any individual items each having a total sales price of less than $1,000. For each taxable item purchased at a sales price of $1,000 or greater, the actual use tax liability for each purchase shall be added to the amount of the estimated liability derived from the below table.  .
MA Gen L ch 64i § 5 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 5 - Computation of Tax

Section 5. For the purposes of adding and collecting the tax imposed by this chapter to be paid to the commonwealth or to be reimbursed to the seller by the purchaser, the tax computation shall be carried to the third decimal place and it shall be rounded to a whole cent, rounding up to the next cent whenever the third decimal place is greater than 4. A seller may elect to compute the tax due on a transaction on an item or an invoice basis.
MA Gen L ch 64i § 6 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 6 - Statement and Collection of Tax

Section 6. Upon each sale of tangible personal property or services taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made, or on any evidence of sale issued or used by the vendor.
MA Gen L ch 64i § 7 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 7 - Exemptions

Section 7. The tax imposed by this chapter shall not apply to:  (a) Sales upon which taxes have been collected under chapter sixty-four H.  (b) Sales exempt from the taxes imposed under chapter sixty-four H; provided, however, that in the case of the purchase of any motor vehicle or trailer, as defined in section one of chapter ninety, or any boat or airplane, other than from a vendor who is regularly engaged in the business of making sales at retail of such motor vehicles, trailers, boats or airplanes, the receipts from which are exempt from the tax imposed under said chapter sixty-four H, the purchaser thereof, except when said purchaser is the spouse, mother, father, brother, sister or child of the seller, shall pay the tax imposed by this chapter.  (c) Sales upon which the purchaser has paid a tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States, provided that such tax was legally due without any right to a refund or credit thereof and that such other state or territory allows a corresponding exemption with respect to the sale or use of tangible personal property or services upon which such a sales or use tax was paid to this state. To the extent that the tax imposed by this chapter is at a higher rate than the rate of tax in the first taxing jurisdiction, this exemption shall be inapplicable and the tax imposed by this chapter shall apply to the extent of the difference in such rates.  (d) Storage, use or other consumption of repair or replacement parts exclusively for use in aircraft or in significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis.  (e) Storage, use or other consumption of aircraft.
MA Gen L ch 64i § 9 (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title IX - Taxation|Chapter 64i - Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property|Section 9 - Registration Required

[Text of section applicable as provided by 2019, 41, Sec. 106.]  Section 9. No person, engaged in business as a vendor including a remote retailer, shall sell tangible personal property for storage use or other consumption in the commonwealth unless a registration has been issued to him in accordance with section sixty-seven of chapter sixty-two C.