Mass. Gen. Laws » Part I Title IX Chapter 64I
Massachusetts General Laws

Mass. Gen. Laws ch. 64I, § 7 (2026)

Exemptions

✓ current as of July 2026
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Section 7. The tax imposed by this chapter shall not apply to:

(a) Sales upon which taxes have been collected under chapter sixty-four H.

(b) Sales exempt from the taxes imposed under chapter sixty-four H; provided, however, that in the case of the purchase of any motor vehicle or trailer, as defined in section one of chapter ninety, or any boat or airplane, other than from a vendor who is regularly engaged in the business of making sales at retail of such motor vehicles, trailers, boats or airplanes, the receipts from which are exempt from the tax imposed under said chapter sixty-four H, the purchaser thereof, except when said purchaser is the spouse, mother, father, brother, sister or child of the seller, shall pay the tax imposed by this chapter.

(c) Sales upon which the purchaser has paid a tax or made reimbursement therefor to a vendor or retailer under the laws of any state or territory of the United States, provided that such tax was legally due without any right to a refund or credit thereof and that such other state or territory allows a corresponding exemption with respect to the sale or use of tangible personal property or services upon which such a sales or use tax was paid to this state. To the extent that the tax imposed by this chapter is at a higher rate than the rate of tax in the first taxing jurisdiction, this exemption shall be inapplicable and the tax imposed by this chapter shall apply to the extent of the difference in such rates.

(d) Storage, use or other consumption of repair or replacement parts exclusively for use in aircraft or in significant overhauling or rebuilding of aircraft or aircraft parts or components on a factory basis.

(e) Storage, use or other consumption of aircraft.

Notes of Decisions
Cited in 6 cases, 1979–2009 · leading case: Daily Record Co. v. James, 629 S.W.2d 348 (Mo. 1982).
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Daily Record Co. v. James, 629 S.W.2d 348 (Mo. 1982). “By statute, Mass.Gen.Laws Ann. ch. 64H, § 6(m) (West 1978), sales of newspapers are exempt from sales tax.”
Raytheon Co. v. Comm'r of Revenue, 916 N.E.2d 372 (Mass. 2009). “G. L. c. 64I, § 7 (a) &(b). To be subject to the sales or use tax, a transaction must generally meet the statutory definitions of both “[sjale” and “[sjale at retail.”
M & T CHARTERS, INC. v. Comm'r of Revenue, 533 N.E.2d 1359 (Mass. 1989). “G. L. c. 64I, § 7. The tax therefore is fairly apportioned and does not unduly burden interstate business.”
Lowell Gas Co. v. Comm'r of Corporations & Taxation, 385 N.E.2d 991 (Mass. 1979). “Since G. L. c. 64I, § 7(6), as amended through St.”
Lowell Sun Publ'g Co. v. Comm'r of Revenue, 493 N.E.2d 192 (Mass. 1986). “3 See G. L. c. 64I, § 7 (b) *652 (1984 ed.), incorporating exemptions from G.”
Comm'r of Revenue v. Purity Supreme, Inc., 485 N.E.2d 952 (Mass. 1985). “) (sales tax), and under G. L. c. 64I, § 7 (b) (1984 ed.) (use tax).”
— Mass. Gen. Laws ch. 64I, § 7(6) — 1 case
Lowell Gas Co. v. Comm'r of Corporations & Taxation, 385 N.E.2d 991 (Mass. 1979). “Since G. L. c. 64I, § 7(6), as amended through St.”
— Mass. Gen. Laws ch. 64I, § 7(b) — 1 case
Daily Record Co. v. James, 629 S.W.2d 348 (Mo. 1982). “By statute, Mass.Gen.Laws Ann. ch. 64H, § 6(m) (West 1978), sales of newspapers are exempt from sales tax.”
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