Form Tir 07-12 - The 2007 Massachusetts Sales Tax Holiday Weekend (Page 5 of 5) in pdf

73, including a felony conviction, a fine of not more than $100,000 or $500,000 in the case

corporation, or by imprisonment for not more than five years, or both, and may also be req

the costs of prosecution.

/s/ Henry Dormitzer

Henry Dormitzer

Commissioner of Revenue

HD:MTF:jet

August 6, 2007

TIR 07-12 (Revised)

[1]

For sales tax purposes, the term “motor vehicle” means “a motorized, self-propelled ve

is constructed and designed for transportation or travel over a land surface; but not includi

motorized bicycles, or vehicles incapable of speeds in excess of twelve (12) miles per hou

used other than for transporting persons or property, and are either used exclusively for hi

building, repair, or maintenance, or are especially designed for use other than on public hi

The term “motor vehicle” also means “snow vehicle” and “recreation vehicle” as defined in

of chapter 90B. See 830 CMR 64H.25.1 and G.L. c. 64H, § 26. Rentals of motor vehicles

not eligible for the holiday.

[2]

Motorboats, including jet skis, are not exempt under the sales tax holiday. For purpos

holiday, a motorboat is any vessel or watercraft propelled by machinery, such as an inboa

outboard motor, whether or not such machinery is the principal source of propulsion. See

§ 1. Rentals of motorboats are also excluded from the sales tax holiday. Generally, the sa

holiday will apply to purchases of canoes, kayaks, rowboats, and other types of watercraft

mechanical propulsion, provided that the sales price is $2,500 or less.

[3]

“Meals” are defined in c. 64H as “any food or beverage, or both, prepared for human c

and provided by a restaurant, where the food or beverages is intended for consumption on

restaurant premises, and includes food or beverages sold on a ‘take out’ or ‘to go’ basis, w

not they are packaged or wrapped and whether or not they are taken from the premises of

restaurant.” G.L. c. 64H, § 6(h); 830 CMR 64H.6.5.

[4]

“Telecommunications services” are defined in G.L. c. 64H as “any transmission of mes

information by electronic or similar means, between or among points by wire, cable, fibero

microwave, radio, satellite or similar facilities but not including cable television.” G.L. c. 64

Sales of prepaid calling arrangements and cards are not eligible for the sales tax holiday.

Telecommunications equipment, such as a telephone or cell phone purchased for nonbus

eligible for the sales tax holiday.

[5]

The term “gas” here refers to natural gas; sales of gasoline are not subject to the sales

G.L. c. 64A.

[6]

“Tobacco products” includes products subject to the excise under G.L. c. 64C such as

cigars, and smoking and smokeless tobacco.

Form Tir 07-12 - The 2007 Massachusetts Sales Tax Holiday Weekend Page 5