Massachusetts Statutes

§ 9 — Registration required

Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title IX TAXATION·Ch. 64I TAX ON THE STORAGE, USE OR OTHER CONSUMPTION OF CERTAIN TANGIBLE PERSONAL PROPERTY
[Text of section applicable as provided by 2019, 41, Sec. 106.] Section 9. No person, engaged in business as a vendor including a remote retailer, shall sell tangible personal property for storage use or other consumption in the commonwealth unless a registration has been issued to him in accordance with section sixty-seven of chapter sixty-two C.

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