reglab/statecodes huggingface dataset:
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles › Section 12 - Actions to Restrain Collection on Sales Exempted Under Federal Law

Section 12. The supreme judicial or the superior court shall have jurisdiction in equity 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 bill 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 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles › Section 13 - Disposition of Funds Received

Section 13. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles › Section 14 - Change of Status of Licensee; Notice

Section 14. 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 64e - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles › Section 15 - Penalties for Sale or Acquisition of Unlicensed Fuels

Section 15. Any person not licensed under this chapter who delivers to any person other than a licensee under this chapter special fuels upon which the tax due hereunder has not been paid, knowing, or who reasonably should know, that such special fuel is to be used or sold for the purpose of propelling motor vehicles on the public highways, shall be liable for the tax imposed by this chapter.
Any user who shall acquire special fuels in the commonwealth for the purpose of propelling motor vehicles owned or leased by him on the highways of this commonwealth upon which special fuels 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 special fuels.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 1 - Definitions

Section 1. The following words and phrases, as used in this chapter, shall have the following meanings, unless the context otherwise requires:—
(a) ''Commissioner'', the commissioner of revenue.
[There is no paragraph (b).]
(c) ''Fuel'' shall mean all products commonly or commercially known or sold as gasoline (including casing-head and absorption or natural gasoline) regardless of their classification or uses; and any liquid prepared, advertised, offered for sale, or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene and similar petroleum products (American Society for Testing Materials Designation D–86) show not less than ten per cent distilled (recovered) below 347° Fahrenheit (175° Centigrade) and not less than ninety-five per cent distilled (recovered) below 464° Fahrenheit (240° Centigrade); provided, that the term fuel shall not include industrial solvents or naphthas which distill, by American Society for Testing Materials Method D–86, not more than nine per cent at 176° Fahrenheit, and which have a distillation range of 150° Fahrenheit, or less, or liquefied gases which would not exist as liquids at a temperature of 60° Fahrenheit and a pressure of 14.7 pounds per square inch absolute.
(d) ''Special fuels'', shall mean and include all combustible gases and liquids, used or sold for use in an internal combustion engine or motor for the generation of power to propel motor vehicles registered for use on the public highways except such fuel as defined in paragraph (c).
(e) ''Motor carrier'' shall mean any person who regularly or habitually uses or operates motor vehicles upon the highways of this commonwealth which are propelled by fuel or special fuels purchased or acquired outside this commonwealth and is subject to the excise imposed by section three.
(f) ''Motor vehicle'' shall include any vehicle propelled by any power other than muscular, except boats, tractors used exclusively for agricultural purposes and such vehicles as run only on rails or tracks.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 2 - Motor Carrier Licenses

Section 2. No person subject to the excise imposed by section three shall act as a motor carrier unless such person is the holder of an uncancelled motor carrier license issued by the commissioner pursuant to section sixty-seven of chapter sixty-two C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 3 - Persons Subject to Tax; Rate of Tax; Exceptions

Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over the highways of the commonwealth, or who has in his possession fuel or special fuels so acquired for such use, including persons who although not residents of the commonwealth shall regularly or habitually use and operate motor vehicles over the highways of the commonwealth, shall be subject to an excise for the privilege of using said highways at the tax per gallon determined by the commissioner under chapter sixty-four A. Any turnpike constructed by the Massachusetts Department of Transportation in accordance with chapter three hundred and fifty-four of the acts of nineteen hundred and fifty-two, as amended, shall not be considered a highway for the purposes of this chapter until such turnpike shall have become a part of the state highway system as provided in section seventeen of said chapter three hundred and fifty-four. Toll receipts given to users of said turnpike or invoices rendered to such users by the said Authority shall be accepted by the commissioner as evidence of the use on said turnpike of fuel or special fuels in the proportion of one gallon for each fifteen miles of indicated travel by passenger cars, ambulances, hearses, motorcycles and light trucks, and in the proportion of one gallon for each five miles of indicated travel by all other trucks and buses.
The provisions of this chapter shall not apply to persons who, as transients operate motor carriers into or through this commonwealth, using therein fuel or special fuels acquired outside the commonwealth, provided that such fuel or special fuels are wholly contained within the supply tanks of such vehicle, nor shall it apply to persons who, having acquired fuel or special fuels outside the commonwealth, shall transport the same into this commonwealth in the tank or tanks of a motor vehicle; provided, however, such vehicle is designed and used primarily for the non-commercial transportation of passengers.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 4 - Tax Credit for Fuels Used in Other States; Conditions

Section 4. Every person regularly or habitually operating motor vehicles upon the highways of any other state or states and using therein fuel or special fuels purchased or acquired in this commonwealth may, within two years of the date when the fuel or special fuels were purchased or acquired, apply in writing to the commission, upon a form approved by it and containing or accompanied by such further information as it may require, for a credit or refund equal to the tax on said fuel or special fuels actually paid to the state or states in which it is used, not to exceed, however, the excise imposed by this commonwealth on the use of such fuel or special fuels. Such credit or refund may be allowed subject to subsequent verification and audit, provided, however, that the commission may require such applicant to file with it a bond, with a surety company authorized to transact business in the commonwealth as surety, in such amount as the commission may determine, to secure repayment to the commonwealth of any overpayment of such credit or refund, together with interest at the rate of eight per cent per annum from the date of such overpayment. No credit or refund shall be allowed under this section for taxes paid to any state which imposes a tax upon fuel or special fuels purchased or acquired in this commonwealth and used on the highways of such other state and which does not allow a similar credit or refund for the excise paid to this commonwealth on fuel or special fuels purchased or acquired in such other state and used on the highways of this commonwealth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 5 - Reciprocity With Other States

Section 5. The commissioner may enter into reciprocal agreements with appropriate officials of any other state under which he may waive all or any part of the requirements imposed by this chapter and fuel or special fuel licensing requirements imposed by chapter sixty-two C upon persons who use in the commonwealth fuel or special fuels upon which the tax and license fee has been paid to such other state, provided that the laws of such other state grant equivalent privileges with respect to fuel or special fuels used in such other state upon which a tax has been paid to this commonwealth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 5a - International Fuel Tax Agreement

Section 5A. The commissioner is authorized to enter into the International Fuel Tax Agreement with appropriate officials of other states, including the provinces of Canada and the states of Mexico. Said agreement may provide that certain interstate motor carriers will file returns and pay motor fuel and special fuels taxes and fees on account of fuels used in member jurisdictions on a consolidated basis to a base state; that such returns, fees, and taxes will be processed, verified, and audited by the base state on behalf of the member states; and that the fees and taxes due the other member states from such base state filings and payments will be distributed to such member states as required by the terms of such agreements. Motor carriers registering, filing returns, and making payments pursuant to the provisions of the agreement shall be deemed to be in full compliance with the provisions of the chapter and related registration, filing and payment provisions of chapter sixty-two C. All payments required to be made to the commonwealth under this agreement shall be considered a tax owed to the commonwealth for the purposes of chapter sixty-two C and all revenues collected pursuant to the agreement that are due the other member states shall be retained by the commissioner until distributed to such other member states pursuant to the agreement. The commissioner may promulgate such regulations as are necessary to administer the agreement and such regulations shall have the force of law.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 6 - Payments; Tax Rate

Section 6. At the time of filing a return required by section sixteen of chapter sixty-two C, every licensee shall pay to the commissioner the excise due at the tax per gallon determined by the commissioner under chapter sixty-four A on each gallon of fuel and special fuels used by him in the commonwealth during the calendar quarter or such other period covered by the return.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 10 - Interstate and Foreign 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 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 13 - Actions to Restrain Collection of Levies Exempted by Federal Law

Section 13. The supreme judicial or the superior court shall have jurisdiction in equity to restrain the collection, upon any levy exempted by the constitution and laws of the United States, of the excise imposed by this chapter. The bill 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 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 14 - Disposition of Funds Received

Section 14. All sums received under this chapter as excises, penalties, forfeitures, interest, costs of suits and fines shall be credited to the Commonwealth Transportation Fund to be used for transportation-related purposes.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64f - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth › Section 15 - Change in Status of Licensee; Notice, Etc.

Section 15. Whenever any licensee ceases to be a motor carrier 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 64g - Room Occupancy Excise › Section 2 - Exempted Accommodations

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 2. This chapter shall not include: (i) lodging accommodations at a federal, state or municipal institution; (ii) lodging accommodations, including dormitories, at religious, charitable, educational and philanthropic institutions; provided, however, that the exemption allowed shall not apply to accommodations provided by any such institution at a hotel or motel generally open to the public and operated by the institution; (iii) privately-owned and operated convalescent homes or homes for the aged, infirm, indigent or chronically ill; (iv) religious or charitable homes for the aged, infirm, indigent or chronically ill; (v) summer camps for children up to 18 years of age or developmentally disabled individuals; provided, however, that a summer camp that offers its facilities off season to individuals 60 years of age or older for a period of not more than 30 days in a calendar year shall not lose its exemption under this section; (vi) bed and breakfast homes; (vii) lodging accommodations provided to seasonal employees by employers; (viii) alcohol and drug free housing that is certified pursuant to section 18A of chapter 17; (ix) tenancies at will or month-to-month leases; and (x) time-shares, as defined in section 2 of chapter 183B.
For the purposes of this section, ''developmentally disabled individual'' shall mean an individual who has a severe chronic disability that: (i) is attributable to a mental or physical impairment or combination of mental and physical impairments; (ii) is likely to continue indefinitely; (iii) results in substantial functional limitations in not less than 3 of the following areas of major life activity: (A) self-care; (B) receptive and expressive language; (C) learning; (D) mobility; (E) self-direction; (F) capacity for independent living; and (G) economic self-sufficiency; and (iv) reflects the individual's need for a combination and sequence of special, interdisciplinary or generic care, treatment or other services that are of lifelong or extended duration and are individually planned and coordinated.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 3 - Imposition and Rate; Payment

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]
Section 3. An excise shall be imposed upon the transfer of occupancy of a room or unit in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel by an operator at the rate of 5 per cent of the total amount of rent for each such occupancy. An excise shall not be imposed if the total amount of rent is less than $15 per day or its equivalent.
The operator shall pay the excise to the commissioner at the time provided for filing the return required under section 16 of chapter 62C.
No excises or fees established under this chapter shall be imposed upon the transfer of occupancy of a short-term rental if the operator transfers such short-term rental for not more than 14 days in a calendar year, provided, that the operator has first: (i) registered with the commissioner in accordance with section 67 of chapter 62C; and (ii) filed a declaration with the commissioner, signed by the operator and subject to section 5 of chapter 62C, setting forth the intention to transfer the short-term rental for not more than 14 days in a calendar year. Such a declaration, if applicable, shall be required annually in a manner determined by the commissioner. If the operator transfers the short-term rental for 15 days or more in the same calendar year, or fails to register and file a declaration as required by this section, then the operator shall be liable for the payment of required excises and fees under this chapter, including payment of required taxes and fees on the first 14 days the short-term rental was transferred in the calendar year.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 3a - Local Excise Tax; Information Concerning Amount Collected Available

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]
Section 3A. A city or town that accepts this section may impose a local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within that city or town by an operator at a rate of not more than 6 per cent of the total amount of rent for each such occupancy; provided, however, that the city of Boston may impose such local excise upon the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within the city by an operator at the rate of not more than 6.5 per cent of the total amount of rent of each such occupancy. No excise shall be imposed if the total amount of rent is less than $15 per day or its equivalent or if the accommodation is exempt under section 2. An operator shall pay the local excise imposed under this section to the commissioner at the same time and in the same manner as the excise due to the commonwealth. All sums received by the commissioner under this section as excise, penalties or forfeitures, interest, costs of suit and fines 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 this section in proportion to the amount of such sums received from the transfer of occupancy in each such city or town. Acceptance of this section shall be: (i) by a majority vote of the city council with the approval of the mayor in the case of a city with a mayor elected to serve as the chief executive officer of the city; (ii) by a majority vote of the city council in every other city; (iii) by a majority vote of the annual town meeting or a special meeting called for that purpose in the case of a municipality with a town meeting form of government; or (iv) by a majority vote of the town council in the case of a municipality with a town council form of government. This section shall take effect on the first day of the calendar quarter following 30 days after its acceptance or on the first day of a later calendar quarter as the city or town may designate. The city or town, in accepting this section, shall not revoke or otherwise amend the applicable local tax rate more often than once in a 12-month period.
The commissioner shall make available to a city or town requesting such information the total amount of room occupancy tax collected in the preceding fiscal year in the city or town requesting the information.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 3b - Reversion of Convention Center Financing Fees Imposed Upon Transfers of Occupancy of Short-Term Rentals in Certain Cities

[Text of section effective as provided by 2018, 337, Secs. 14A and 15A as added by 2019, 5, Sec. 37.]
Section 3B. Notwithstanding sections 9 and 10 of chapter 152 of the acts of 1997, the convention center financing fee imposed upon the transfer of occupancy of a short-term rental in the cities of Boston, Cambridge, Springfield, Worcester, West Springfield and Chicopee shall revert half to the General Fund and half to the city in which the short-term rental was transferred.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 3c - Imposition of Additional Excise on Members of Cape Cod and Islands Water Protection Fund

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]
Section 3C. In addition to the excise imposed under section 3 and any excise imposed under section 3A, an excise shall be imposed on the transfer of occupancy of a room in a bed and breakfast establishment, hotel, lodging house, short-term rental or motel located within a municipality that is a member of the Cape Cod and Islands Water Protection Fund established under section 19 of chapter 29C at a rate of 2.75 per cent of the total amount of rent for each such occupancy; provided, however, that all revenues received from the excise under this section shall be credited to the Cape Cod and Islands Water Protection Fund. An excise shall not be imposed if the total amount of rent is less than $15 per day or its equivalent. An operator shall pay the excise due to the Cape Cod and Islands Water Protection Fund to the commissioner at the same time and in the same manner as the excise due to the commonwealth.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 3d - Community Impact Fees

[Text of section effective as provided by 2018, 337, Secs. 14 and 15A as added by 2019, 5, Sec. 37.]
Section 3D. (a) A city or town that accepts section 3A may, by a separate vote and in the same manner of acceptance as set forth in said section 3A, impose a community impact fee of not more than 3 per cent of the total amount of rent upon each transfer of occupancy of a professionally managed unit that is located within that city or town.
(b) A city or town that votes to impose a community impact fee under subsection (a) may, by a separate additional vote and in the same manner of acceptance as set forth in section 3A, also impose the community impact fee upon each transfer of occupancy of a short-term rental unit that is located within a two-family or three-family dwelling that includes the operator's primary residence.
(c) An operator shall pay the community impact fees imposed under this section to the commissioner at the same time and in the same manner as the excise due to the commonwealth under section 3. All sums received by the commissioner under this section as excise, penalties or forfeitures, interest, costs of suit and fines shall, not less than quarterly, be distributed, credited and paid by the state treasurer upon certification of the commissioner to the city or town. A city or town shall dedicate not less than 35 per cent of the community impact fees collected under this section to affordable housing or local infrastructure projects.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 4 - Reimbursement for Excise by Occupant

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 4. Except as provided in section 13, reimbursement for the excise imposed under this chapter shall be paid by the occupant of any such room to the operator and each operator shall add to the rent and collect from the occupant the full amount of the excise imposed by this chapter or an amount equal as nearly as possible or practical to the average equivalent thereof and such excise shall be a debt from the occupant to the operator when so added to the rent and shall be recoverable at law in the same manner as other debts.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 5 - Separate Statement and Charge of Amount of Excise

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 5. The amount of the excise collected by the operator from the occupant pursuant to this chapter shall be stated and charged separately from the rent and shown separately on any record of the excise at the time the transfer of occupancy is made or on any evidence of such transfer issued or used by the operator.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 6 - Certificate of Registration

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 6. A person shall not operate a bed and breakfast establishment, hotel, lodging house, short-term rental or motel unless a certificate of registration has been issued to the person in accordance with section 67 of chapter 62C.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 6a - Unlawful Practices Under Section 4 of Chapter 151b Prohibited

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 6A. No person subject to this chapter shall engage in an unlawful practice under section 4 of chapter 151B.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 7a - Worthless Accounts; Abatement

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 7A. An operator who has paid to the commissioner an excise pursuant to section 3 upon an account later determined to be worthless shall be entitled to an abatement of the excise paid on the worthless account. A claim for abatement shall be filed not later than April 15 annually and shall cover the amount of the excise on accounts determined to be worthless in the prior calendar year.
An operator who recovers an excise on an account determined to be worthless and for which an application for abatement has been filed shall report and include the same in a monthly return at the time of recovery.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 7b - Personal and Individual Liability for Excises Required to Be Paid by This Chapter; Misrepresentation of Exemption

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 7B. An operator who fails to pay to the commissioner money required to be paid by this chapter shall be personally and individually liable therefor to the commonwealth. As used in this section, the term ''operator'' shall include an officer or employee of a corporation or a member or employee of a partnership or a limited liability company who, as such officer, employee or member, is under a duty to pay the excises imposed by this chapter.
An operator who misrepresents to an intermediary that the transfer of occupancy of the operator's property is exempt from the excise imposed by sections 3, 3A and 3C and the community impact fee imposed by section 3D shall be liable for any unpaid excise under said sections 3, 3A and 3C and the community impact fee imposed by said section 3D and shall be deemed to have committed an unfair trade practice under chapter 93A in making such a misrepresentation to the intermediary.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 12 - Excise Tax Exemption for u.s. Military Employees Traveling on Military Orders

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 12. No excise shall be imposed under this chapter upon the transfer of occupancy of a room in a hotel, lodging house, short-term rental or motel if the occupant is an employee of the United States military traveling on official United States military orders that encompass the date of such occupancy. Each operator shall maintain such records as the commissioner shall require to substantiate exemptions claimed under this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 15 - Prohibition on Short-Term Rentals by Homeowner's Association Agreement, Rental Agreement, or Other Restriction, Covenant, Etc.

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 15. Nothing in this chapter shall confer a right to lease, sublease or otherwise offer a residential unit as a short-term rental where such use is prohibited by a homeowner's association agreement or requirements, a rental agreement or any other restriction, covenant, requirement or enforceable agreement.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 16 - Short-Term Rental of Units That Are Subject to Rent Control Provisions

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 16. For residential units subject to rent control provisions, operators of short-term rentals shall charge not more than the prorated maximum amount allowed.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 17 - Report on the Economic Activity of Short-Term Rentals Rented for Occupancy Through a Hosting Platform or Intermediary

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 17. The commissioner shall annually publish a report on the economic activity of short-term rentals in the commonwealth rented for occupancy through a hosting platform or intermediary. The commissioner may require a hosting platform, intermediary or operator of a short-term rental to submit to the department of revenue, in a form approved by the commissioner, information necessary to compile the report including, but not limited to: (i) the aggregate rent paid by all occupants during the reporting period: (ii) the total amount of revenue collected from the excise on the transfer of occupancy of the short-term rentals; and (iii) the total amount of revenue collected from the local excise on the transfer of occupancy of the short-term rentals.
The department shall make available any data set used pursuant to this section to a regional planning agency, municipality or other public agency requesting such information; provided, however, that the department shall utilize the practices that are necessary to prevent the public disclosure of personal information regarding operators and occupants. The department shall annually publish local summary statistics on its website. The department shall take all measures necessary to protect the confidentiality and security of an operator's personal tax information from any disclosure pursuant to this section.
2023 Massachusetts General Laws › Part I - Administration of the Government › Title IX - Taxation › Chapter 64g - Room Occupancy Excise › Section 18 - Rules and Regulations

[Text of section effective as provided by 2018, 337, Sec. 15A as added by 2019, 5, Sec. 37.]
Section 18. The commissioner shall promulgate rules and regulations for assessing, reporting, collecting, remitting and enforcing the room occupancy excise pursuant to this chapter.
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 2 - Sales Tax; Services Tax; Imposition; Rate; Payment

Section 2. An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the commonwealth at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales of such property or services, except as otherwise provided in this chapter. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.
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 3a - Prepayment of Tax on Tobacco Products That Will Be Held for Retail Sale; Credit for Prepaid Taxes; Regulations.

Section 3A. (a) Every manufacturer, wholesaler or unclassified acquirer, as defined in chapter 64C, doing business in the commonwealth, or any other person doing business in the commonwealth, selling tobacco products, including cigarettes, cigars, electronic nicotine delivery systems, smokeless tobacco and smoking tobacco, to others for resale in the commonwealth, shall pay, as a prepayment for the tax imposed by this chapter, a tax on tobacco products that will be held for retail sale in the commonwealth. The tax shall be computed on each sale of tobacco products by multiplying the tax rate set by this chapter by the wholesale sales price at which such manufacturer, wholesaler, unclassified acquirer or other person sells the tobacco products. The tax imposed by this section shall be paid at the same time and in the same manner as the tax imposed by section 2. Any manufacturer, wholesaler, unclassified acquirer or other person prepaying the tax shall, with respect to such prepayment, be a vendor for purposes of section 1 of this chapter and section 16 of chapter 62C, shall file returns and pay over tax accordingly, and shall separately state on each customer invoice or other written record, as prescribed by the commissioner, the amount of prepaid sales tax charged. This section shall not apply to manufacturers and unclassified acquirers to the extent that said manufacturers and unclassified acquirers distribute such product through a licensed wholesaler or unclassified acquirer.
(b) Every person selling tobacco products at retail in the commonwealth who is required to pay the tax imposed by this chapter shall be allowed a credit in the amount of the prepayment against the total amount of tax it is required to pay over to the commissioner under this chapter. Every such person must maintain invoices and other records substantiating the amount of tax prepaid.
(c) Chapter 64I shall apply to the extent that the tax under this section is not paid over to the commissioner by any of the persons mentioned in subsection (a) or (b). All taxes imposed by this section shall be presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.
(d) The commissioner may adopt regulations to implement this section, which regulations shall include a provision to prevent the payment of tax by more than 1 taxpayer.
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 4 - Computation of Tax

Section 4. For the purpose 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 64h - Tax on Retail Sales of Certain Tangible Personal Property › Section 5 - Statement and Collection of Tax

Section 5. Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser 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; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.
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 9 - Classified Permits Establishing Percentage of Exempt Sales

Section 9. 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 64h - Tax on Retail Sales of Certain Tangible Personal Property › Section 16 - Liability for Failure to Pay Tax

Section 16. Every 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.
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 25 - Motor Vehicles; Presumption of Sale at Retail; Prerequisite for Registration; Penalties for Failure of Payment

Section 25. 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 a sale at retail. 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 commission.
If payment of any such tax due is made by check, credit card, debit card or any other payment method and the amount is not duly paid, the registrar of motor vehicles shall withhold issuance of the certificate of title for the motor vehicle, and shall prohibit the transfer or swap of the registration, and shall suspend or revoke any learner's permit, license to operate motor vehicles, certificate of registration or title, number plate, sticker, decal or other item for which the check, credit card, debit card or other payment method was tendered and order the return of the same forthwith. The holder of said registration for which such check, credit card, debit card or other payment method was used, may not apply for, receive or renew any learner's permit, license to operate motor vehicles, certificate of registration or title, number plates, stickers, decals or any other items issued under the provisions of chapter ninety or chapter ninety D until said amount has been duly paid.
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 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.
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 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.
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 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.
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 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.
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 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.