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Old 05-15-2015, 04:01 PM   #7
Tired of Waiting
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Default Here is the Use Part of the Mass Law,

Quote:
Originally Posted by GusMan View Post
Hi All,



However Massachusetts, being the land of taxes, expects you to pay sales tax on the boat regardless of where it is registered (or purchased for that matter). It's called the "Use" tax and applies to all purchases made for which a MA sales tax would have been collected if the purchase was made in MA.

So, that $100,000 super pontoon boat purchased by a MA resident at Irwin's Marine, launched on Winnie for its entire life, stored indoors at Irwin's for the winters is *still* subject to a Use (sales!) tax of 6.25% or $6260. Oh, and it's up to the owner to submit the forms and check (wink wink).

So sayeth Massachusetts......

Fun stuff.......

Gusman
Copied right out of the MA law:

What is the use tax?

The Massachusetts use tax is 6.25 percent of the sales price or rental charge on tangible personal property 1 (including phone and mail order items or items purchased over the Internet) or certain telecommunications services 2 on which no sales tax, or a sales tax rate less than the 6.25 percent Massachusetts rate, was paid and which is to be used, stored or consumed in the Commonwealth. The use tax, unlike the sales tax, generally is paid directly to the Commonwealth by the purchaser.


Hope this helps and you haven't been paying MA tax you did not have to pay!!!


ToW
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