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State and Local Tax Law: Sales and Use Tax

Primary Sources


Massachusetts' sales and use tax statutes are found in Mass. Gen. Laws Title IX: Taxation, Chapters 64H and 64I:

  • MGL c.64H:  Tax on Retail Sales of Certain Tangible Personal Property
  • MGL c.64I:  Tax on the Storage, Use or Other Consumption of Certain Tangible Personal Property


Regulations related to sales and use tax are found at 830 CMR 64.H. Examples of sections included in this chapter are:

  • 64.h.1.3:  Computer Industry Services and Products
  • 64.h.1.6:  Telecommunications Services



Try the following topic / key numbers in the West KeyNumber System to find cases. You can search Massachusetts alone, or across several jurisdictions:

  • Taxation
    • Key Numbers 3600-3714:  Sales, Use, Service and Gross Receipt Taxes


Search Department of Revenue: Letter Rulings by "Sales/Use", or use a commercial database and search by keyword.

Secondary Sources

Jerome R. Hellerstein & Walter Hellerstein, State Taxation, (3d ed. 1998) -- Available on Westlaw Next 

  • Part V covers Sales and Use Taxes. See, for example:
    • Section 13.06a:  Cloud Computing
    • Section 15.11a:  Cloud Computing Services

Massachusetts Practice Series (Volume 4: Taxation)                     -- In print and on Westlaw Next

  • See Chapter 11 for Sales Tax, and Chapter 12 for Use Tax

American Bar Association Sales and Use Tax Deskbook (Chapter 22: Massachusetts) -- available on Westlaw Next