Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members.
Origin: M.G.L. c. 64H, § 6(c) and M.G.L. c. 64I, § 7(b)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Miscellaneous Exemptions
3.601
Exemption for Casual or Isolated Sales
Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members.
M.G.L. <a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">c. 64H, § 6(c)</a> and M.G.L. <a href="http://www.mass.gov/legis/laws/mgl/64i-7.htm" target="_blank">c. 64I, § 7(b)</a>
N.A.
N.A.
N.A.
N.A.
N.A.
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