Origin: Certain sales made outside a seller's regular course of business are exempt from the Massachusetts sales and use tax. Such sales are referred to as "casual and isolated" sales and include: (i) non-recurring sales by schools, churches, and other non-profits for fundraising purposes (such as a church bizarre); (ii) non-recurring sales by individuals (such as a garage sale); (iii) non-recurring sales by businesses of used business equipment and fixtures (such as a store selling its used cash registers); and (iv) bulk sales of assets when an entire business is sold to new owners. Sales of motor vehicles, trailers, boats, or airplanes do not qualify for this exemption, unless they are between family members.
Origin: M.G.L. c. 64H, § 6(c) and M.G.L. c. 64I, § 7(b).
Sales Tax
Miscellaneous Exemptions
3.601
Exemption for Casual or Isolated Sales
Certain sales made outside a seller's regular course of business are exempt from the Massachusetts sales and use tax. Such sales are referred to as "casual and isolated" sales and include: (i) non-recurring sales by schools, churches, and other non-profits for fundraising purposes (such as a church bizarre); (ii) non-recurring sales by individuals (such as a garage sale); (iii) non-recurring sales by businesses of used business equipment and fixtures (such as a store selling its used cash registers); and (iv) bulk sales of assets when an entire business is sold to new owners. Sales of motor vehicles, trailers, boats, or airplanes do not qualify for this exemption, unless they are between family members.
M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">c. 64H, § 6(c)</a> and M.G.L. <a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64i/Section7" target="_blank">c. 64I, § 7(b)</a>.
38.0
39.2
40.5
41.8
43.1
