Legal Question in Tax Law in Massachusetts
Does the State of Massachusetts have a legal right to track Out of State Sales by Massachusetts residents and charge for the sales tax? Or, dod I have a right to drive out of state and shop in Tax Free NH?
Asked on 7/31/09, 9:14 am
1 Answer from Attorneys
You have the right to shop in NH and bring the purchases back to MA without paying MA sales tax, what MA tracks is online purchases or purchases shipped to MA. The only exception is vehicles which require sales tax to be paid if they have not been licensed by you in another state.
The difference is the taking of delivery. If you actually buy things in NH and bring them home you have taken delivery out of state and MA does not have the right to tax those items.
Answered on 8/05/09, 1:09 pm