Chapter 64H - TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Section 64H:1 - Definitions
- Section 64H:2 - Sales tax; services tax; imposition; rate; payment
- Section 64H:3 - Payment by purchaser; collection by vendor; undetermined use; direct payment permit and certificate; sales of motor vehicles or trailers
- Section 64H:3A - Tax on products held for sale
- Section 64H:4 - Formula
- Section 64H:5 - Statement and collection of tax
- Section 64H:6 - [Effective Until 2/8/2025] Exemptions
- Section 64H:6 - [Effective 2/8/2025] Exemptions
- Section 64H:6A - Annual sales tax holiday
- Section 64H:7 - Registration required
- Section 64H:8 - Presumption of sale at retail; burden of proof; resale and exempt use certificates
- Section 64H:9 - Classified permits establishing percentage of exempt sales
- Section 64H:16 - Liability for failure to pay tax
- Section 64H:23 - [Repealed]
- Section 64H:25 - Motor vehicles; presumption of sale at retail; prerequisite for registration; proof of payment; revocation of certificate for failure of payment
- Section 64H:25A - Motorboats; aircraft; certificate issuance; evidence of tax payment
- Section 64H:25B - Unregistered boats anchored within commonwealth; reports
- Section 64H:26 - Trade-in of motor vehicles or trailers; sales tax
- Section 64H:27A - Trade-in boats and airplanes
- Section 64H:29 - Service of notices
- Section 64H:30A - Bond or deposit; non-resident contractors; definition
- Section 64H:32 - Service of process; nonresident vendors
- Section 64H:33 - Worthless accounts; reimbursement without interest
- Section 64H:34 - Registration, collection and remittance requirements for remote retailers