Massachusetts § 8A Regulation of tax free sales

Massachusetts Statutes

§ 8A — Regulation of tax free sales

Massachusetts § 8A

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64ATAXATION OF SALES OF GASOLINE

This text of Massachusetts § 8A (Regulation of tax free sales) is published on Counsel Stack Legal Research, covering Massachusetts primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mass. Gen. Laws ch. 64A, § 8A (2026).

Text

Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity purchased is to be exported forthwith from this commonwealth prior to use or resale, and provided, further, that such person is licensed by the commissioner as an unclassified exporter.

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Section 8A. A distributor duly licensed in this commonwealth may sell fuel tax-free to another person who is licensed as a distributor in this commonwealth. He may sell fuel tax-free to any person who is a licensed distributor in another state, provided, that the entire quantity purchased is to be exported forthwith from this commonwealth prior to use or resale, and provided, further, that such person is licensed by the commissioner as an unclassified exporter.

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Massachusetts § 8A, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64A/8A.