TIR 08-10: The 2008 Massachusetts Sales Tax Holiday Weekend
Introduction
A recently enacted statute provides for a Massachusetts "sales tax
holiday weekend," i.e., two consecutive days during which most
purchases made by individuals for personal use will not be subject to
Massachusetts sales or use taxes. St. 2008, c. 211 ("the Act"). The
Act provides that the sales tax holiday will occur on August 16 and
17, 2008 and on those days, non-business sales at retail of single
items of tangible personal property costing $2,500 or less are exempt
from sales and use taxes, subject to certain exclusions. The
following do not qualify for the sales tax holiday exemption and
remain subject to tax: all motor vehicles, motorboats, meals,
telecommunications services, gas, steam, electricity, tobacco
products and any single item whose price is in excess of $2,500. The
Act charges the Commissioner of Revenue with issuing instructions or
forms and rules and regulations necessary to carry out the purposes
of the Act.
...
http://www.mass.gov/?pageID=dorterminal&L=7&L0=Home&L1=Businesses&L2=Help+%26+Resources&L3=Legal+Library&L4=Technical+Information+Releases&L5=TIRs+-+By+Year(s)&L6=2008+Releases&sid=Ador&b=terminalcontent&f=dor_rul_reg_tir_tir_08_10&csid=Ador
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