Massachusetts General Laws

Mass. Gen. Laws ch. 64I, § 2 (2026)

Imposition; rate; payment

✓ current as of July 2026

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Section 2. Except as otherwise provided in this chapter an excise is hereby imposed upon the storage, use or other consumption in the commonwealth of tangible personal property or services purchased from any vendor or manufactured, fabricated or assembled from materials acquired either within or outside the commonwealth for storage, use or other consumption within the commonwealth at the rate of 6.25 per cent of the sales price of the property or services. The excise shall be paid by the taxpayer to the commissioner at the time provided for filing the returns required by section sixteen of chapter sixty-two C.

Notes of Decisions

Cited in 3 cases, 1986–2009 · leading case: M & T CHARTERS, INC. v. Comm'r of Revenue, 533 N.E.2d 1359 (Mass. 1989).

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M & T CHARTERS, INC. v. Comm'r of Revenue, 533 N.E.2d 1359 (Mass. 1989). · cites it 3× “G. L. c. 64I, §§ 2, 3, 8 (f) (1986 ed.). The taxpayer contends that the vessel was not purchased “for storage, use or consumption” within the Commonwealth so as to come within the ambit of the statute; that the taxpayer successfully rebutted the statutory presumption that goods…”

Raytheon Co. v. Comm'r of Revenue, 916 N.E.2d 372 (Mass. 2009). “” G. L. c. 64I, § 2. Sales that have already been taxed under the sales tax statute, and sales that are exempt from the sales tax, are exempt from any use tax.”

Lowell Sun Publ'g Co. v. Comm'r of Revenue, 493 N.E.2d 192 (Mass. 1986). “64H, § 2) and use tax (G. L. c. 64I, § 2) for ‘[s]ales of materials [and] tools .”

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