Massachusetts General Laws
Mass. Gen. Laws ch. 64H, § 9 (2026)
Classified permits establishing percentage of exempt sales
✓ current as of July 2026
Find cases:
SyfertCases citing this section
MAmalegislature.gov (official)
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
Section 9. Upon application of a vendor, the commissioner may issue a classified permit establishing such vendor's percentage of exempt sales. Such classified permits may be amended or revoked as to classification whenever the commissioner shall determine that the percentage of exempt sales is inaccurate or that such classification is not appropriate.
Notes of Decisions
Cited in 2
cases, 1974–1976 · leading case: Sears, Roebuck & Co. v. State Tax Comm'n, 345 N.E.2d 893 (Mass. 1976).
Sears, Roebuck & Co. v. State Tax Comm'n, 345 N.E.2d 893 (Mass. 1976). “A preliminary question is presented as to the board’s jurisdiction over Sears’s appeal with respect to January, 1969, through December, 1971, since no appeal to the board was taken within ninety days after notice of the commission’s decisions with respect to those months, as…”
Prince v. State Tax Comm'n, 319 N.E.2d 723 (Mass. 1974). “G. L. c. 64H, § 9, prior to August 27,1971, so far as they may be considered material to the controversy.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.