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- 64C-3-4 · Repealed, 1976, 415, Sec. 107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- 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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- 64C-9 · Repealed, 1976, 415, Sec. 107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- 64C-22-to-25 · Repealed, 1976, 415, Sec. 107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- 64C-32 · Repealed, 1976, 415, Sec. 107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