Massachusetts § 5 Statement and collection of tax

Massachusetts Statutes

§ 5 — Statement and collection of tax

Massachusetts § 5

Part IADMINISTRATION OF THE GOVERNMENT

Title IXTAXATION

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

This text of Massachusetts § 5 (Statement and collection of tax) 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, § 5 (2026).

Text

Section 5. Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser 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; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.

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Section 5. Upon each sale of tangible personal property taxable under the provisions of this chapter the amount of tax collected by the vendor from the purchaser 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; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.

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Massachusetts § 5, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64H/5.