Massachusetts § 2 Sales tax; services tax; imposition; rate; payment

Massachusetts Statutes

§ 2 — Sales tax; services tax; imposition; rate; payment

Massachusetts § 2

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

Ch. 64HTAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY

This text of Massachusetts § 2 (Sales tax; services tax; imposition; rate; payment) 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. 64H, § 2 (2026).

Text

Section 2. An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the commonwealth at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales of such property or services, except as otherwise provided in this chapter. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.

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Section 2. An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the commonwealth at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales of such property or services, except as otherwise provided in this chapter. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.