§ 1 Definitions
§ 2 Imposition; rate; payment
§ 3 Liability for tax
§ 4 Collection of tax; status of tax; sales of motor vehicles
§ 4A Payment and accounting methods for use tax liability; estimated liability table
§ 5 Computation of tax
§ 6 Statement and collection of tax
§ 7 Exemptions
§ 8 Presumption of sale for use, storage or consumption; burden of proof; resale and exempt use certificates
§ 9 Registration required
§ 11 Classified permits establishing percentage of exempt sales
§ 17 Liability for failure to pay tax
§ 24 Advertisement that vendor will assume or absorb tax
§ 26 Motor vehicles; presumption of transfer for storage, use or consumption; prerequisite for registration; revocation of certificate for failure of payment by check
§ 26A Motorboats; aircraft; certificate issuance; evidence of tax payment
§ 27 Trade-in of motor vehicles or trailers; use tax
§ 31A Bond or deposit; non-resident contractors; definition
§ 33 Service of process; nonresident vendors
§ 34 Claims for reimbursement on worthless accounts
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Terms Used In Massachusetts General Laws > Chapter 64I - Tax On the Storage, Use or Other Consumption of Certain Tangible Personal Property

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Service of process: The service of writs or summonses to the appropriate party.