![]() ![]() ![]() ![]() "regularly engaging in the delivery of property in the commonwealth other than by common carrier or United States mail."īased on the foregoing, it is ruled that if the Company's only contact with Massachusetts is direct mail solicitation from outside the state and the shipment of tires into Massachusetts by common carrier, it will not be required to register as a Massachusetts vendor and collect Massachusetts sales and use taxes. "regularly soliciting orders for the sale of tangible personal property by salesmen, solicitors, or representatives in the commonwealth, unless such activity consists solely of solicitation by direct mail or advertising via newspapers, radio or television " (2) You inquire whether the Company will be required to register as a Massachusetts vendor and collect Massachusetts sales and use taxes if its only contact with Massachusetts is direct mail solicitation from outside the state and the shipment of tires into Massachusetts by common carrier.Ĭhapter 64H, Section 1(5) defines "ngaged in business in the commonwealth" as including Chapter 64I, Section 4 provides that every vendor engaged in business in Massachusetts and making sales of tangible personal property for storage, use or other consumption in Massachusetts not exempted under Chapter 64I must collect the use tax from the purchaser.įor purposes of both the sales and use tax laws, Chapter 64H, Section 1(5) defines "ngaged in business in the commonwealths" as including "having a business location in the commonwealth," and provides that a person who regularly maintains a stock of tangible personal property in Massachusetts for sale in the ordinary course of business is considered to have a business location in the Commonwealth.īased on the foregoing, it is ruled that if the Company stores tires in a public warehouse in Massachusetts for sale within and without the Commonwealth, it will be required to register as a Massachusetts vendor and collect Massachusetts sales and use taxes on its sales subject to tax in Massachusetts. Section 3 of that chapter requires each vendor to collect the sales tax from the purchaser. #ENGAGEX COMMERCIAL REGISTRATION#Massachusetts General Laws Chapter 64H, Section 7 provides that no person shall do business in Massachusetts as a vendor unless a registration shall have been issued to him for each place of business. (1) You inquire whether the Company will be required to register as a Massachusetts vendor and collect the Massachusetts sales and use taxes if it stores tires in a public warehouse in Massachusetts for sale within and without the Commonwealth. You ask several questions concerning the Massachusetts sales and use tax consequences of the Company's planned activities. You represent a client ("Company") that intends to sell truck tires in Massachusetts to common carriers engaged in interstate commerce and to distributors who will resell the tires to such common carriers. ![]()
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