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Section 1Definitions
Section 2Sales tax; services tax; imposition; rate; payment
Section 2ARepealed, 1991, 4, Sec. 7
Section 3Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
Section 3APrepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
Section 4Computation of tax
Section 5Statement and collection of tax
Section 6Exemptions
Section 7Registration required
Section 8Presumption of sale at retail; burden of proof; resale and exempt use certificates
Section 9Classified permits establishing percentage of exempt sales
Section 10 to 13Repealed, 1976, 415, Sec. 112
Section 14Repealed, 1969, 546, Sec. 4
Section 15Repealed, 1976, 415, Sec. 112
Section 16Liability for failure to pay tax
Section 17 to 22Repealed, 1976, 415, Sec. 112
Section 23Repealed, 2010, 131, Sec. 50
Section 24Repealed, 1976, 415, Sec. 112
Section 25Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
Section 25AMotorboats; aircraft; certificate issuance; evidence of tax payment
Section 25BUnregistered boats anchored within commonwealth; reports
Section 26Trade-in of motor vehicles or trailers; sales tax
Section 27Repealed, 1990, 121, Sec. 55
Section 27ATrade-in boats and airplanes
Section 28Repealed, 1976, 415, Sec. 112
Section 29Service of notices
Section 30Repealed, 1976, 415, Sec. 112
Section 30ABond or deposit; non-resident contractors; definition
Section 31Repealed, 1976, 415, Sec. 112
Section 32Service of process; nonresident vendors
Section 33Worthless accounts; reimbursement without interest