MA Gen L ch 140 § 131e (2021)
2021 Massachusetts General Laws|Part I - Administration of the Government|Title XX - Public Safety and Good Order|Chapter 140 - Licenses|Section 131e - Purchase by Residents; Licenses; Firearm Identification Cards; Purchase for Use of Another; Penalties; Revocation of Licenses or Cards

Section 131E. A resident of the commonwealth may purchase firearms, rifles, shotguns and ammunition feeding devices from a dealer licensed pursuant to section 122 or from a person qualified pursuant to section 128A or may purchase ammunition from a licensee under section 122B subject to the following conditions and restrictions:  (a) rifles, shotguns and feeding devices therefor may be so purchased only upon presentment of: (i) a valid firearm identification card issued pursuant to section 129B; (ii) a valid license to carry firearms issued pursuant to section 131; or (iii) valid proof of exempt status under section 129C; provided, however, that large capacity rifles and shotguns and large capacity feeding devices therefor may be so purchased only upon presentment of a license to carry firearms issued pursuant to said section 131; and provided further, that no rifle, shotgun, ammunition or ammunition feeding device therefor shall be sold to a person younger than 18 years of age; and provided further, that no large capacity rifle, shotgun or large capacity feeding device therefor shall be sold to a person younger than 21 years of age; and  (b) firearms and feeding devices therefor, including large capacity firearms and large capacity feeding devices therefor, may be so purchased only upon presentment of: (i) a valid license to carry firearms issued pursuant to section 131; (ii) a valid firearm identification card issued pursuant to section 129B; or (iii) valid proof of exempt status under section 129C; provided, however, that neither a firearm identification card issued pursuant to said section 129B nor proof of exempt status under said section 129C shall be valid to purchase a firearm or ammunition feeding device therefor, including large capacity firearms and large capacity feeding devices therefor, without being presented together with a valid and proper permit to purchase issued under section 131A; and provided further, that an alien permit to possess a rifle or shotgun shall not be valid to purchase firearms, ammunition or ammunition feeding devices therefor; and provided further, that no firearm, ammunition or ammunition feeding device therefor shall be sold to a person younger than 21 years of age.  A firearms collector, licensed pursuant to 18 U.S.C. 923(b), may purchase a rifle, shotgun or firearm that was not previously owned or registered in the commonwealth from a dealer licensed under section 122 if that rifle, shotgun or firearm is a curio or relic as defined in 27 CFR 478.11.  A person who uses a license to carry firearms or a firearm identification card to purchase a firearm, rifle or shotgun for the unlawful use of another or for resale to or giving to an unlicensed person shall be punished by a fine of not less than $1,000 nor more than $50,000 or by imprisonment for not less than 2.5 years nor more than 10 years in a state prison or by both such fine and imprisonment. A conviction of a violation of this section shall be reported immediately by the court to the licensing authority that issued the license or firearm identification card. The licensing authority shall immediately revoke the license or firearm identification card pursuant to said section 129B or said section 131 and no license shall be issued to a person convicted of a violation of this section within 2 years after the date of the revocation of the license or firearm identification card.