Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64C, § 15

Application of act to unusual sales

Official textmalegislature.gov

Section 15. The provisions of sections thirteen to twenty-one, inclusive, shall not apply to sales at retail or sales at wholesale made:—(a) in an isolated transaction and not in the usual course of business; (b) where cigarettes are advertised, offered for sale or sold in bona fide clearance sales for the purpose of discontinuing trade in such cigarettes and said advertising, offer to sell or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale or to be sold; (c) where cigarettes are advertised, offered for sale or sold as imperfect or damaged and said advertising, offer to sell or sale shall state the reason therefor and the quantity of such cigarettes advertised, offered for sale or to be sold; (d) where cigarettes are sold upon the complete final liquidation of a business; (e) where cigarettes are advertised, offered for sale or sold by any fiduciary or other officer acting under the order or direction of any court; (f) where cigarettes are advertised or offered for sale or sold for charitable purposes or to relief agencies; (g) where cigarettes are sold on contract to any department, board or commission of the commonwealth or any political subdivision thereof, or to any institution maintained thereby.

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In this chapter (40 sections)
  1. 64C-2D · Marking to indicate compliance with testing and performance…
  2. 64C-2E · Sale of cigarettes in violation of testing and performance…
  3. 64C-2F · Fire Prevention and Public Safety Fund
  4. 64C-3-4 · Repealed, 1976, 415, Sec. 107
  5. 64C-5 · Records and statements required of vendors and purchasers
  6. 64C-5A · Collection of excises imposed on residents purchasing…
  7. 64C-6 · Payment of excise; reports and examination of records of…
  8. 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115
  9. 64C-7A · Additional cigarette excise tax; credit to Children's and…
  10. 64C-7B · Cigars and smoking tobacco; payment and rate of excise tax;…
  11. 64C-7C · Additional payment of excise; credit to Health Protection Fund
  12. 64C-7D · Personal and individual liability to commonwealth upon failure…
  13. 64C-7E · Electronic nicotine delivery systems; definitions; excise…
  14. 64C-8 · Prosecution for illegal possession, etc.
  15. 64C-9 · Repealed, 1976, 415, Sec. 107
  16. 64C-10 · Regulation of vending machines; penalties for particular…
  17. 64C-11 · Records and reports of purchases and sales; investigation,…
  18. 64C-12 · Selling price; ''loss-leaders'' prohibited
  19. 64C-13 · Definitions of cost and sale terms
  20. 64C-14 · Unfair competition; penalty
  21. 64C-15 · Application of act to unusual sales
  22. 64C-16 · Fair competition; prices
  23. 64C-17 · Illegal contracts
  24. 64C-18 · Fictitious prices; discounts
  25. 64C-19 · Invoice cost of goods purchased at forced sales
  26. 64C-20 · Cost survey as evidence
  27. 64C-21 · Liability of agents aiding violations
  28. 64C-22-to-25 · Repealed, 1976, 415, Sec. 107
  29. 64C-26 · Police power
  30. 64C-27 · Severability clause
  31. 64C-28 · Disposition of sums received
  32. 64C-29 · Payment of tax through use of adhesive stamps
  33. 64C-30 · Stamper; purchase and use of stamps; appointment;…
  34. 64C-31 · Redemption of unused or mutilated stamps, etc.
  35. 64C-32 · Repealed, 1976, 415, Sec. 107
  36. 64C-33 · Unstamped cigarettes or stamps; prohibition of sale, etc.;…
  37. 64C-33A · Packages containing fewer than 20 cigarettes; stamps;…
  38. 64C-34 · Possession, sale, etc., of unstamped cigarettes; penalty;…
  39. 64C-35 · Possession or transportation of unstamped cigarettes; penalty;…
  40. 64C-36 · Possession or transportation of unstamped cigarettes;…
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