Ma Sale Tax Doc.

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Massachusetts Sales Tax Guide,Massachusetts,Sec. 6Exemptions
GENERAL LAWS OF THE COMMONWEALTH OF MASSACHUSETTS, 1932, CHAPTER 64H TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY, CHAPTER 64H Imposition and Rate of Tax
Statutes
Cases & Rulings
Regulations
CCH Explanations
The following sales and the gross receipts therefrom shall be exempt from the tax imposed by this chapter:—
6(a)
Sales which the commonwealth is prohibited from taxing under the constitution or laws of the United States.
6(b)
Sales of tangible personal property in transit or stored at points of entry intended for export or import or which the vendor is obligated under the terms of any agreement to deliver (1) to a purchaser outside the commonwealth or to a designee outside the commonwealth of a purchaser outside the commonwealth or (2) to an interstate carrier for delivery to a purchaser outside the commonwealth or to a designee outside the commonwealth of a purchaser outside the commonwealth.
6(c)
Casual and isolated sales by a vendor who is not regularly engaged in the business of making sales at retail; provided, however, that nothing contained in this paragraph shall be construed to exempt any such sale of a motor vehicle or trailer, as defined in section one of chapter ninety, or any such sale of a boat or airplane, from the tax imposed under chapter sixty-four I.
6(d)
Sales to the United States, the commonwealth or any political subdivision thereof, or their respective agencies.
6(e)
Sales to any corporation, foundation, organization or institution, which is exempt from taxation under the provisions of section five hundred and one (c)(3) of the Federal Internal Revenue Code, as amended, and in effect for the applicable period; provided, however, that such sales shall not be exempt unless (1) the tangible personal property or services which are the subject of…...

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