Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64C, § 2

Vendors' licenses; display

Official textmalegislature.gov

Section 2. No person shall sell tobacco products or act as a manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company or retailer, in the commonwealth unless licensed to do so in accordance with section sixty-seven of chapter sixty-two C. If a manufacturer, wholesaler, vending machine operator or unclassified acquirer acts in more than one of said capacities at any one place of business he shall procure a license for each capacity in which he acts. Every machine operated or maintained for the purpose of vending tobacco products shall for the purposes of this chapter be deemed to constitute a place of retail business, and no person shall maintain or cause to be operated such a machine without procuring a retailer's license. Each license so issued or a duplicate copy thereof shall be prominently displayed on the premises covered by the license and in the case of vending machines there shall be attached to the same a disc or marker to be furnished by the commissioner showing it to have been licensed. The licensing of the operation of cigarette vending machines is retained exclusively by the commonwealth and no city, town or other political subdivision of the commonwealth may license such operation.

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  9. 64C-3-4 · Repealed, 1976, 415, Sec. 107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  13. 64C-7 · Repealed, 1976, 415, Sec. 107; 1996, 450, Sec. 115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