reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 2vehicle. ''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.
2023 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.
.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 11 - Classified Permits Establishing Percentage of Exempt Sales

Section 11. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor's percentage of exempt sales. Such classified permits may be amended or revoked as to classification whenever the commissioner shall determine that the percentage of exempt sales is inaccurate or that such classification is not appropriate.
2023 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 17 - Liability for Failure to Pay Tax

Section 17. A person who fails to pay to the commissioner any sums required by this chapter shall be personally and individually liable therefor to the commonwealth. The term ''person'', as used in this section, includes an officer or employee of a corporation, or a member or employee of a partnership or limited liability company, who as such officer, employee or member is under a duty to pay over the taxes imposed by this chapter. A person shall not be personally or individually liable for uncollected use tax due from a corporation, partnership, or limited liability company on its purchases of tangible personal property purchased for use of the corporation, partnership or limited liability company unless the person's failure to pay the tax was willful or unless the person made personal use of the property subject to tax.
2023 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 24 - Advertisement That Vendor Will Assume or Absorb Tax

Section 24. It shall be unlawful for any vendor to advertise or hold out or state to the public or any customer, directly or indirectly, that the tax, or any part thereof, will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property or services sold or, if added, it or any part thereof will be refunded. Whoever violates any provision of this section shall be punished by a fine of not more than one hundred dollars for each offense.
2023 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 26 - Motor Vehicles; Presumption of Transfer for Storage, Use or Consumption; Prerequisite for Registration; Revocation of Certificate for Failure of Payment by Check

Section 26. For the purposes of this chapter, every transfer of the registration of a motor vehicle or trailer, as defined in section one of chapter ninety, shall be presumed to be for storage, use or other consumption in the commonwealth. Upon the return of the certificate of registration, as required by section two of said chapter ninety, the registrar of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.
No certificate of registration shall be issued by the registrar of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the registrar of motor vehicles, that any tax due under the provisions of this chapter has been paid in accordance with regulations of the commissioner.
If payment of any such tax due is made by check and said check is not duly paid, the registrar of motor vehicles may, after hearing, revoke the certificate of registration.
2023 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 26a - Motorboats; Aircraft; Certificate Issuance; Evidence of Tax Payment

Section 26A. 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.
2023 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 27 - Trade-in of Motor Vehicles or Trailers; Use Tax

Section 27. 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 a ''snow vehicle'' and a ''recreation vehicle'' as defined in section 20 of chapter 90B.
2023 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 31a - Bond or Deposit; Non-Resident Contractors; Definition

Section 31A. (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) A person dealing with a nonresident contractor fails to comply with subsection (b), shall be 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.
2023 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 33 - Service of Process; Nonresident Vendors

Section 33. 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.
2023 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 34 - Claims for Reimbursement on Worthless Accounts

Section 34. 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 claims for reimbursement, covering the amount of the 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 of chapter 64H.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 2 - Licenses for User-Sellers or Suppliers; Storage Facilities; Sale or Delivery

Section 2. The commissioner may grant licenses to persons as user-sellers or suppliers of aircraft fuel in accordance with section sixty-seven of chapter sixty-two C.
No person other than a licensed supplier shall maintain storage facilities for aircraft fuel and dispense aircraft fuel therefrom into any fuel tank attached to an aircraft unless such person is the holder of an uncancelled license as a user-seller issued by the commissioner.
No person shall sell or deliver aircraft fuel within this commonwealth to a licensed user-seller unless such person is the holder of an uncancelled license as a supplier issued by the commissioner.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 3 - Records; Statements With Consignment or Delivery

Section 3. Each licensee shall keep a complete and accurate record of all purchases, sales and use of aircraft fuel, including the name and address of the person accepting delivery of said aircraft fuel to be used in an aircraft in the commonwealth, its place and date of delivery, the gross sales price or cost and the number of gallons of aircraft fuel purchased, sold and used and the complete and accurate record of the number of gallons imported, produced, refined, manufactured or compounded and the date of the importation, production, refining, manufacturing or compounding.
Every licensee shall also present with every consignment of aircraft fuel or delivery of the same to any person other than himself a written statement containing the date of the sale or use within the commonwealth, the date of delivery, the name of the person making the delivery and the name of the person receiving the same, the gross sales price and the number of gallons of aircraft fuel delivered and shall retain a duplicate of each such statement. In the case of use of aircraft fuel by the licensee himself, he shall keep an accurate record of all the deliveries received by him and the names and addresses of the persons from whom he received the same, giving the dates of deliveries, the cost of the aircraft fuel delivered and the number of gallons of such fuel involved in each delivery. Such records and written statements shall be in such form as the commissioner shall prescribe and shall be preserved by said licensees for a period of three years and shall be offered for inspection at any time upon oral or written demand by the commissioner or his duly authorized agent.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 4 - Payment of Tax

Section 4. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner an excise at the tax per gallon determined by the commissioner upon each gallon of aircraft fuel sold or used by him in or due to any city or town within the commonwealth that has adopted the provisions of this chapter in accordance with section thirteen.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 5 - Reimbursement for Consumption Except in Operation of Aircraft

Section 5. Any person who shall buy any aircraft fuel on which an excise has been paid or is chargeable under this chapter, and shall consume the same in any manner except in the operation of an aircraft, shall be reimbursed the amount of said excise in the manner and subject to the conditions hereinafter set forth. All claims for reimbursement shall be for not less than one dollar, shall be made by affidavit in such form and containing such information as the commissioner shall prescribe, and shall be accompanied by original invoices or sales receipts of aircraft fuel. The commissioner may require such further information as he shall deem necessary for the determination of such claims, and shall transmit all claims approved by him to the comptroller for certification; and the amount approved by the commissioner and certified as aforesaid shall be paid forthwith from the proceeds of the excise tax levied under this chapter, without specific appropriation.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 6 - Tax Borne by Purchaser

Section 6. Except as otherwise provided in section five, the tax in every instance shall be borne by the purchaser, and no person offering aircraft fuel for sale shall sell, advertise or offer for sale said aircraft fuel separately from the tax imposed by this chapter. For any violation of this section, the license to keep and sell crude petroleum or any of its products, issued by the licensing authority under chapter one hundred and forty-eight, shall be suspended by the said authority on request of the commissioner for such time as said commissioner deems proper.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 7 - Penalty for Violation of Chapter

Section 7. Any person who violates any provision of this chapter for which a penalty is not otherwise provided shall be punished by a fine of not more than one thousand dollars or by imprisonment for one year, or both such fine and imprisonment.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 8 - Notice of Discontinuance as Licensee

Section 8. Whenever any licensee ceases to be a supplier or user-seller within the commonwealth by reason of the discontinuance, sale or transfer of the business of such licensee, he shall give notice thereof in writing to the commissioner. Such notice shall contain the date of discontinuance, and, in the event of a sale or transfer of the business, the date thereof and the name and address of the purchaser or transferee thereof. All taxes, penalties and interest due and payable under this chapter and current taxes shall, notwithstanding such provisions, become due and payable concurrently with such discontinuance, sale or transfer, and any such licensee shall make a return and pay all such taxes, interest and penalties, and shall surrender to the commissioner his license.
Unless such notice is given to the commissioner, the purchaser or transferee shall be liable to the commonwealth for the amount of all taxes, penalties and interest accrued under this chapter on the date of such sale or transfer against any such licensee, but only to the extent of the value of the property thereby acquired from such licensee.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 9 - Liability for Taxes

Section 9. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter aircraft fuel upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such aircraft fuel is to be used or sold for the purpose of propelling aircraft, shall be liable for the tax imposed by this chapter.
Any user who shall acquire aircraft fuel in the commonwealth for the purpose of propelling aircraft owned or leased by him upon which aircraft fuel the tax due hereunder has not been paid shall be liable for the tax imposed by this chapter, and the commissioner may collect said tax either from the seller thereof or from said user of aircraft fuel.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 10 - Application of Chapter to Foreign or Interstate Commerce

Section 10. No provision of this chapter shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be permitted under the provisions of the constitution and laws of the United States.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 11 - Jurisdiction to Restrain Collection

Section 11. The supreme judicial or the superior court shall have jurisdiction to restrain the collection, upon any sale exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The complaint shall be brought against the commissioner, whether the question of the collection of the excise is in the hands of the attorney general or pending before the appellate tax board or is still in the hands of the commissioner.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 12 - Disposition of Moneys Received

Section 12. All sums received under this chapter as excise, penalties or forfeitures, interest, costs of suit and fines shall be paid to the commissioner at the time required for filing required by section sixteen of chapter sixty-two C, and shall at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has adopted the provisions of this chapter in accordance with section thirteen in proportion to the amount of such sums received from the sale or use of aircraft fuel in each such city or town.
Notwithstanding the provisions of this section and the provisions of section twenty-seven C of chapter twenty-nine, the sums distributed, credited, and paid to each of the towns of Bedford, Concord, Lexington, and Lincoln in which the provisions of this chapter are in effect shall be equal to the total of such sums received from the sale or use of aircraft fuel at the Lawrence G. Hanscom Field divided by the number of said towns in which the provisions of this chapter are in effect.
Upon a vote of the town meeting in each of the towns of Bedford, Concord, Lexington, and Lincoln in which the provisions of this chapter are in effect, said towns may designate all or a portion of the sums received from the sale of aircraft fuel for the purposes of funding certain planning activities of the four-town regional group known as Hanscom Area Towns II.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 13 - Acceptance by Cities

Section 13. The provisions of this chapter relative to the imposition, payment, collection and distribution of an excise on the sale or use of aircraft fuel shall apply after acceptance by a city or town: (i) in which an airport is located if accepted and in effect before December 31, 1987; and (ii) that owns an airport, wherever located. The provisions of this chapter shall take effect on the first day of the calendar quarter following thirty days after such acceptance, or on the first day of such later calendar quarter as the city or town may designate. A city or town in which an airport it does not own is located and in which this chapter took effect after December 30, 1987 shall be deemed to have revoked its acceptance as of December 31, 2015.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64j - Taxation of Fuels Used in the Propulsion of Aircraft › Section 14 - Reserve to Provide for Extraordinary and Unseen Expenditures

Section 14. Any city or town accepting the provisions of this chapter pursuant to section thirteen shall also establish a reserve to provide for extraordinary and unforeseen expenditures. Prior to the date when the tax rate for a fiscal year is fixed each city or town shall include in the appropriations for such fiscal year as a segregated reserve fund a sum not less than one per cent nor more than five per cent of the tax levy of the then current fiscal year; provided, however, that the amount required to be appropriated for such reserve fund in any fiscal year may be reduced by the amount, if any, remaining in the reserve fund established for the preceding fiscal year after all transfers have been made therefrom as hereinafter authorized, and such remaining amount shall be retained in the reserve fund provided for such fiscal year. Any direct draft or transfer against this fund shall be made by the mayor only with the approval of the city council, and in a city having a Plan D or Plan E form of charter only after approval by the city council with the consent of the city manager, or by the appropriating authority as specified in the charter of the city or town. Each draft or transfer made by the mayor, manager or board of selectmen shall be accompanied by written documentation detailing the amount of such draft or transfer and an explanation of the reason for the draft or transfer. If the reserve fund for a fiscal year beginning on or after July first, nineteen hundred and eighty-seven, is exhausted through transfers and the city incurs an appropriation or revenue deficit in such fiscal year, the reserve fund appropriation requirement shall increase by fifty per cent for the fiscal year following such fiscal year up to an amount no greater than five per cent of the tax levy of the current fiscal year. Notwithstanding the provisions of any general or special law to the contrary, the reserve fund established pursuant to this section shall become effective for the fiscal year beginning July first, nineteen hundred and eighty-six. For the purpose of this section, a city or town shall be defined as a community with a population in excess of one hundred and fifty thousand inhabitants.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64l - Local Option Meals Excise › Section 1 - Definitions

Section 1. As used in this chapter, the following words shall have the meaning assigned to them in paragraph (h) of section 6 of chapter 64H: ''honor snack tray'', ''meals'' and ''restaurant''.
''Commissioner'', the commissioner of revenue.
''Sale'', a sale of meals by a restaurant for any purpose other than resale in the regular course of business.
''Vendor'', shall have the meaning assigned to it in section 1 of chapter 64H.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64l - Local Option Meals Excise › Section 2 - Local Sales Tax Upon Restaurant Meals; Distribution; Effective Date Upon Acceptance by Municipality; Reports

Section 2. (a) A city or town which accepts this section in the manner provided in section 4 of chapter 4 may impose a local sales tax upon the sale of restaurant meals originating within the city or town by a vendor at a rate of.75 per cent of the gross receipts of the vendor from the sale of restaurant meals. No excise shall be imposed if the sale is exempt under section 6 of chapter 64H. The vendor shall pay the local sales tax imposed under this section to the commissioner at the same time and in the same manner as the sales tax due to the commonwealth.
(b) All sums received by the commissioner under this section shall, at least quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to each city or town that has accepted this section in proportion to the amount of the sums received from the sales of restaurant meals in that city or town. Any city or town seeking to dispute the commissioner's calculation of its distribution under this subsection shall notify the commissioner, in writing, not later than 1 year from the date the tax was distributed by the commissioner to the city or town.
(c) This section shall take effect in a municipality on the first day of the calendar quarter following 30 days after its acceptance by the municipality or on the first day of a later calendar quarter that the city or town may designate.
(d) Notwithstanding any provisions in section 21 of chapter 62C to the contrary, the commissioner may make available to cities and towns any information necessary for administration of the excise imposed by this section including, but not limited to, a report of the amount of local option sales tax on restaurant meals collected in the aggregate by each city or town under this section in the preceding fiscal year, and the identification of each individual vendor collecting local option sales tax on restaurant meals collected under this chapter.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64l - Local Option Meals Excise › Section 3 - Sourcing Meal Sales to Business Location of Vendor; Vendors With Multiple Business Locations; Meal Delivery Companies and Caterers

Section 3. Except as provided herein, a sale of a meal by a restaurant is sourced to the business location of the vendor if (1) the meal is received by the purchaser at the business location of the vendor or (2) if the meal is delivered by the vendor to a customer, regardless of the location of the customer. A vendor with multiple business locations in the commonwealth must separately report sales sourced to each location in a manner prescribed by the commissioner. Restaurant meal delivery companies that purchase meals for resale must source their sales to the delivery location indicated by instructions for delivery to the purchaser and shall separately report sales by municipality in a manner prescribed by the commissioner. The commissioner may also adopt by rule or regulation destination sourcing and reporting rules for caterers or other vendors with a high volume of delivered meals, as the commissioner may determine, in order to mitigate any anti-competitive impact of the local meals tax.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64l - Local Option Meals Excise › Section 4 - Reimbursement to Vendor by Purchaser

Section 4. Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by this chapter 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.