Massachusetts Statutes

§ 4 — Reimbursement to vendor by purchaser

Massachusetts § 4
JurisdictionMassachusetts
Part IADMINISTRATION OF THE GOVERNMENT
Title IXTAXATION
Ch. 64LLOCAL OPTION MEALS EXCISE

This text of Massachusetts § 4 (Reimbursement to vendor by purchaser) 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. 64L, § 4 (2026).

Text

Section 4. Reimbursement for the tax imposed by this chapter shall be paid by the purchaser to the vendor, and each vendor in the commonwealth shall add to the sales price and shall collect from the purchaser the full amount of the tax imposed by this chapter and such tax shall be a debt from the purchaser to the vendor, when so added to the sales price, and shall be recoverable at law in the same manner as other debts.

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Bluebook (online)
Massachusetts § 4, Counsel Stack Legal Research, https://law.counselstack.com/statute/ma/64L/4.