Massachusetts General Laws (Tax)

Mass. Gen. Laws ch. 64H, § 9

Classified permits establishing percentage of exempt sales

Official textmalegislature.gov

Section 9. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor's percentage of exempt sales. Such classified permits may be amended or revoked as to classification whenever the commissioner shall determine that the percentage of exempt sales is inaccurate or that such classification is not appropriate.

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In this chapter (33 sections)
  1. 64H-1 · Definitions
  2. 64H-2 · Sales tax; services tax; imposition; rate; payment
  3. 64H-2A · Repealed, 1991, 4, Sec. 7
  4. 64H-3 · Payment by purchaser; collection by vendor; sales of motor…
  5. 64H-3A · Prepayment of tax on tobacco products that will be held for…
  6. 64H-4 · Computation of tax
  7. 64H-5 · Statement and collection of tax
  8. 64H-6 · Exemptions
  9. 64H-6A · Annual sales tax holiday
  10. 64H-7 · Registration required
  11. 64H-8 · Presumption of sale at retail; burden of proof; resale and…
  12. 64H-9 · Classified permits establishing percentage of exempt sales
  13. 64H-10-to-13 · Repealed, 1976, 415, Sec. 112
  14. 64H-14 · Repealed, 1969, 546, Sec. 4
  15. 64H-15 · Repealed, 1976, 415, Sec. 112
  16. 64H-16 · Liability for failure to pay tax
  17. 64H-17-to-22 · Repealed, 1976, 415, Sec. 112
  18. 64H-23 · Repealed, 2010, 131, Sec. 50
  19. 64H-24 · Repealed, 1976, 415, Sec. 112
  20. 64H-25 · Motor vehicles; presumption of sale at retail; prerequisite…
  21. 64H-25A · Motorboats; aircraft; certificate issuance; evidence of tax…
  22. 64H-25B · Unregistered boats anchored within commonwealth; reports
  23. 64H-26 · Trade-in of motor vehicles or trailers; sales tax
  24. 64H-27 · Repealed, 1990, 121, Sec. 55
  25. 64H-27A · Trade-in boats and airplanes
  26. 64H-28 · Repealed, 1976, 415, Sec. 112
  27. 64H-29 · Service of notices
  28. 64H-30 · Repealed, 1976, 415, Sec. 112
  29. 64H-30A · Bond or deposit; non-resident contractors; definition
  30. 64H-31 · Repealed, 1976, 415, Sec. 112
  31. 64H-32 · Service of process; nonresident vendors
  32. 64H-33 · Worthless accounts; reimbursement without interest
  33. 64H-34 · Remote retailers and marketplace facilitators
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