Massachusetts General Laws

Mass. Gen. Laws ch. 64H, § 2 (2026)

Sales tax; services tax; imposition; rate; payment

✓ current as of July 2026

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Section 2. An excise is hereby imposed upon sales at retail in the commonwealth, by any vendor, of tangible personal property or of services performed in the commonwealth at the rate of 6.25 per cent of the gross receipts of the vendor from all such sales of such property or services, except as otherwise provided in this chapter. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section sixteen of chapter sixty-two C.

Notes of Decisions

Cited in 43 cases (1 in the last 5 years), 1974–2023 · leading case: Circuit City Stores, Inc. v. Comm'r of Revenue, 51 U.C.C. Rep. Serv. 2d (West) 438 (Mass. 2003).

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Circuit City Stores, Inc. v. Comm'r of Revenue, 51 U.C.C. Rep. Serv. 2d (West) 438 (Mass. 2003). · cites it 6× “Circuit City argues that the transactions were sales occurring in New Hampshire and, therefore, no tax is due under G. L. c. 64H, § 2, which imposes sales tax on “sales at retail in the commonwealth, by any vendor, of tangible personal property .”

Household Retail Servs., Inc. v. Comm'r of Revenue, 448 Mass. 226 (Mass. 2007). · cites it 3× “See G. L. c. 64H, § 2. See also General Elec.”

McGonagle v. Home Depot U.S.A., Inc., 915 N.E.2d 1083 (Mass. App. Ct. 2009). · cites it 2× “G. L. c. 64H, § 2, as amended through St.”

Feeney v. Dell Inc., 454 Mass. 192 (Mass. 2009). “The basis of the plaintiffs’ claim is a two-step analysis: (1) that only tangible personal property and telecommunications services are subject to sales or use tax in the Commonwealth, citing G. L. c. 64H, § 2, and G. L. c. 641, § 2; and (2) that the optional service contracts…”

DiStefano v. Comm'r of Revenue, 476 N.E.2d 161 (Mass. 1985). · cites it 2× “Taxability as “restaurantsUnder G. L. c. 64H, § 2, as amended by St. 1976, c.”

Jan Co. Cent., Inc. v. Comm'r of Revenue, 544 N.E.2d 586 (Mass. 1989). · cites it 5× “” G. L. c. 64H, § 2. The use tax, on the other hand, is imposed on the “storage, use or other consumption in the commonwealth of tangible personal property purchased from any vendor for storage, use or consumption within the commonwealth at the rate of five per cent of the sales…”

Comm'r of Revenue v. McGraw-Hill, Inc., 420 N.E.2d 293 (Mass. 1981). · cites it 2× “G. L. c. 64H, § 2.* 4 The Commissioner argues that McGraw-Hill is selling all of its subscribers an identical service; namely access to the entire body of current information collected by McGraw-Hill, rather than providing “individual” information to each subscriber.”

D & H Distrib. Co. v. Comm'r of Revenue, 79 N.E.3d 409 (Mass. 2017). · cites it 3× “G. L. c. 64H, § 2. In contrast, sales for resale — that is, sales of goods by a wholesale supplier to a retailer that will ultimately sell to an end consumer — are not subject to tax; only the subsequent retail sale is.”

Seiler Corp. v. Comm'r of Revenue, 429 N.E.2d 11 (Mass. 1981). · cites it 2× “3 The Commissioner asserts that an excise is imposed by G. L. c. 64H, § 2. 4 Sales of “food products” for human consumption are generally exempt from the excise imposed by §2.”

AA Transp. Co. v. Comm'r of Revenue, 907 N.E.2d 1090 (Mass. 2009). “See G. L. c. 64H, §§ 2, 3, 5, 8. The board’s determination avoids requiring the vendor to adjust repeatedly its records and the forms required by the commissioner potentially many years after a sale.”

Raytheon Co. v. Comm'r of Revenue, 916 N.E.2d 372 (Mass. 2009). “See G. L. c. 64H, § 2. Raytheon had also filed with the Commissioner of Revenue (commissioner) abatement applications for the period before it obtained the direct pay permit on behalf of its vendors who executed “vendor abatement applications,” providing Raytheon with powers of…”

Globe Newspaper Co. v. Comm'r of Revenue, 571 N.E.2d 617 (Mass. 1991). · cites it 2× “G. L. c. 64H, § 2 (1988 ed.). The tax is paid by the vendor, who collects it from the purchaser.”

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— Mass. Gen. Laws ch. 64H, § 2(2009) — 1 case

Abramov v. Movshovich (In re Movshovich), 521 B.R. 42 (Bankr. D. Mass. 2014).

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