Massachusetts General Laws (Tax)
Mass. Gen. Laws ch. 64I, § 6
Statement and collection of tax
Official textmalegislature.gov
Section 6. Upon each sale of tangible personal property or services taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser under the provisions of this chapter shall be stated and charged separately from the sales price and shown separately on any record thereof at the time the sale is made, or on any evidence of sale issued or used by the vendor.
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In this chapter (27 sections)
- 64I-1 · Definitions
- 64I-2 · Imposition; rate; payment
- 64I-2A · Repealed, 1991, 4, Sec. 13
- 64I-3 · Liability for tax
- 64I-4 · Collection of tax; status of tax; sales of motor vehicles
- 64I-4A · Payment and accounting methods for use tax liability;…
- 64I-5 · Computation of tax
- 64I-6 · Statement and collection of tax
- 64I-7 · Exemptions
- 64I-8 · Presumption of sale for use, storage or consumption; burden of…
- 64I-9 · Registration required
- 64I-10 · Repealed, 1976, 415, Sec. 113
- 64I-11 · Classified permits establishing percentage of exempt sales
- 64I-12-to-16 · Repealed, 1976, 415, Sec. 113
- 64I-17 · Liability for failure to pay tax
- 64I-18-to-23 · Repealed, 1976, 415, Sec. 113
- 64I-24 · Advertisement that vendor will assume or absorb tax
- 64I-25 · Repealed, 1976, 415, Sec. 113
- 64I-26 · Motor vehicles; presumption of transfer for storage, use or…
- 64I-26A · Motorboats; aircraft; certificate issuance; evidence of tax…
- 64I-27 · Trade-in of motor vehicles or trailers; use tax
- 64I-28 · Repealed, 1990, 121, Sec. 66
- 64I-29-to-31 · Repealed, 1976, 415, Sec. 113
- 64I-31A · Bond or deposit; non-resident contractors; definition
- 64I-32 · Repealed, 1976, 415, Sec. 113
- 64I-33 · Service of process; nonresident vendors
- 64I-34 · Claims for reimbursement on worthless accounts