Sales Tax Holiday
This August 14th is the Massachusetts Sales Tax Holiday. Purchases of $2,500 or less are sales tax exempt. There are a few exceptions, of course. Purchases must be for personal use and may not include non-tangible property as well as motor vehicles, boats, meals, telecommunications services, gas, steam, and electricity. Noticibly absent from the list is that back-to-school computer you've put off buying [wink wink, nudge nudge].
The sales tax exemption also includes Use tax on purchases such as Internet orders. Normally, when you order books and music from sites like Amazon.com, you do not pay sales tax. However, you are required to declare these purchases as Use taxes. On August 14th (EST), such orders are Use tax exempt.
If you represent a Massachusetts retailor, then you are required to participate:
"All Massachusetts businesses normally making taxable sales of tangible personal property that are open on August 14, 2004 must participate in this sales tax holiday."
In addition, retailors must keep all records of the transaction with a signed Certification of Nonbusiness Use [PDF].