Code of Massachusetts Regulations › 830 CMR - DEPARTMENT OF REVENUE › Title 830 CMR 62C.00 - State Tax Administration › Section 62C.67.1 - Display of Certificates of Registration

Current through Register 1525, July 5, 2024
(1)
General
. M.G.L. c. 62C, § 67 states that
			 certificates of registration issued by the Commissioner of Revenue must be
			 displayed conspicuously by the holder thereof. A certificate of registration
			 issued to a vendor or an operator by the Commissioner of Revenue must be
			 displayed in the manner specified in 830 CMR 62C.67.1.
(2)
Definitions
. As
			 used in 830 CMR 62C.67.1, the following words shall have the following
			 meanings:
Certificate of Registration, Registration,
				Certificate
, the document evidencing the registration required by
				M.G.L. c. 64G, § 6; M.G.L. c. 64H, § 7; and M.G.L. c. 64I, § 9,
				and issued by the Commissioner in accordance with M.G.L. c. 62C, §
				67.
Commissioner
, the Commissioner of
				Revenue.
Customer Relations Counter
, includes
				but is not limited to, a counter where a customer or an occupant may pay bills
				from credit charges, submit complaints or have personal checks approved.
Displayed Conspicuously, Conspicuously
				Displayed
, posted or otherwise displayed in a prominent place at
				the vendor's or the operator's place of business so that the vendor's customers
				or the operator's occupants are able to see and read it.
Operator
, any person operating a
				hotel, motel, or lodging house in the Commonwealth, including, but not limited
				to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in
				possession, licensee or any other person otherwise operating such hotel, motel,
				or lodging house.
See
M.G.L. c. 64G, § 1(d).
Vendor
, a retailer or other person
				selling tangible personal property of a kind the gross receipts from the retail
				sale of which are required to be included in the measure of the tax imposed by
				M.G.L. c. 64H or 64I. See M.G.L. c. 64H, § 1(18); M.G.L. c. 64I, §
				1.
(3)
Proper
			 Display
. Every vendor and every operator must obtain a certificate
			 of registration from the Commissioner for each place of business. Each
			 certificate of registration must be displayed conspicuously by the vendor or
			 the operator at the place of business for which the certificate is obtained.
			 Each certificate must be posted or otherwise displayed in the following manner.
(a)
Place of Business - No Cash
			 Register
. If a place of business for which a certificate of
			 registration is obtained does not have a cash register, the certificate of
			 registration must be conspicuously displayed at the customer relations counter;
			 and if the place of business does not have a customer relations counter, the
			 certificate of registration must be conspicuously displayed at the business
			 entrance which is used by most of the vendor's customers or the operator's
			 occupants, so that the customers or the occupants are able to see and read the
			 certificate upon entering the place of business.
(b)
Place of Business - Single
			 Cash Register
.
1. If a place of
			 business for which a certificate of registration is obtained has a single cash
			 register and the cash register is visible to the vendor's customers or the
			 operator's occupants and the customers or the occupants typically approach the
			 cash register, the certificate of registration must be attached to the cash
			 register so that the vendor's customers or the operator's occupants are able to
			 see and read the certificate or otherwise conspicuously displayed in the
			 vicinity of the cash register.
2.
			 If the single cash register is not visible to the vendor's customers or the
			 operator's occupants or if the customers or the occupants do not typically
			 approach the cash register (as, for example, when the customer typically pays a
			 waitress/waiter; or when an operator does not have a cash register at the front
			 desk), the certificate of registration must be conspicuously displayed at the
			 business entrance which is used by most of the vendor's customers or the
			 operator's occupants so that the vendor's customers or the operator's occupants
			 are able to see and read the certificate upon entering the place of business.
(c)
Place of
			 Business - Multiple Cash Registers
.
1. If a place of business for which a
			 certificate of registration is obtained has more than one cash register, the
			 certificate of registration may not be attached to any cash register but must
			 be conspicuously displayed at the customer relations counter.
2. If a place of business with more than one
			 cash register does not have a customer relations counter, the certificate of
			 registration must be conspicuously displayed at the business entrance which is
			 used by most of the vendor's customers or the operator's occupants so that the
			 vendor's customers or the operator's occupants are able to see and read the
			 certificate upon entering the place of business.
(d)
Place of Business -
			 Non-Public
. A certificate of registration obtained for a place of
			 business which is non-public must be kept on file at the place of business so
			 that the vendor's customers are able to see and read it upon request; and a
			 copy of the certificate must be kept on file at the vendor's tax department or
			 other office where the vendor's tax records are kept. A non-public place of
			 business includes but is not limited to a non-public business office from which
			 sales subject to the sales tax are made but which customers typically do not
			 enter (for example, a corporate sales department).
Example
: Ellipso Corporation sells
				computer equipment at three retail outlets in Massachusetts. Ellipso must
				obtain for each of these places of business a certificate which must be
				displayed conspicuously as required by
				830
				CMR 62C.67.1. Sales to large suppliers are
				often negotiated over the telephone by the sales department at Ellipso's main
				office rather than at a retail store. Ellipso must obtain a certificate of
				registration for the main office since it serves as a place of business. The
				certificate must be kept on file at the sales department office so that the
				vendor's customers are able to see and read it upon request and a copy must be
				kept on file at Ellipso's tax department office or other office where the
				vendor's tax records are kept.
(e)
Vending
			 Machines
. Generally, a vendor who operates vending machines is
			 required to obtain only one certificate of registration for each place of
			 business from which it operates vending machines regardless of the number of
			 vending machines operated at the place of business. However, if a vendor
			 operates a vending machine or machines which require a sales and use tax
			 certificate of registration and a vending machine or machines which require a
			 meals and all beverages sales tax certificate of registration at the same place
			 of business one of each type of certificate of registration will be required
			 for the place of business.
1. If a vendor
			 operates only one vending machine per type of certificate of registration at a
			 place of business the certificate of registration must be attached to the
			 vending machine for which it was obtained so that the vending machine customers
			 are able to see and read the certificate.
2. If a vendor operates more than one vending
			 machine at a place of business under a single certificate of registration, the
			 certificate must not be attached to any vending machine but must be
			 conspicuously displayed at the business entrance used by most of the vending
			 machine vendor's customers so that the vending machine vendor's customers are
			 able to see and read the certificate upon entering the place of business. This
			 rule does not apply to vending machine operators within the meaning of M.G.L.
			 c. 64C.
(f)
Carts, Stands, Trucks and Other Merchandising Devices
.
			 A vendor who does business from a cart, stand, truck or other merchandising
			 device must attach his certificate of registration to such cart, stand, truck
			 or other merchandising device in a prominent place so that the vendor's
			 customers are able to see and read the certificate.
(g)
Sales and/or Use Tax Vendor
			 Out-of-State
. A Massachusetts certificate of registration issued
			 to an out-of-state vendor who is without a place of business in Massachusetts,
			 must be kept on file at the vendor's place of business where Massachusetts
			 orders are customarily taken, or if no such office exists, at the vendor's main
			 place of business so that the vendor's customers are able to see and read the
			 certificate upon request. A copy of the certificate must be kept on file at the
			 vendor's tax department office or other office where the vendor's tax records
			 are kept.