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Sales Tax Holiday Information Center
Sales Tax Holiday Weekend – August 11th & 12th 2007
The Sales Tax Holiday legislation was signed into law by Governor Deval Patrick on Thursday, August 2, 2007. RAM would like to thank the Governor, Senate President Therese Murray, Speaker of the House Salvatore DiMasi and the entire Massachusetts Legislature for their support of the 2007 holiday and the Massachusetts retail community.
The law establishes Saturday, August 11 and Sunday, August 12, 2007, as Sales Tax Holidays in the Commonwealth. Similar to the past three holidays, on those two days, no excise shall be imposed upon non-business retail sales of tangible personal property with a single item price of less than $2,500. Sales of telecommunications services, tobacco products, gas, steam, electricity, motor vehicles, motorboats, meals and items priced over $2,500 are exempt from the holiday and remain subject to the sales tax. Also, prior sales and layaway sales are ineligible.
To help you prepare for the holiday weekend, we've posted all the information you'll need right here in the Sales Tax Holiday Information Center. Below you will find a copy of the law, the MA Department of Revenue's Technical Information Release (TIR), a list of Frequently Asked Questions and the Purchaser's Certification of Non-business Use form, required for purchases of items of over $1,000.
The TIR provides specific rules and guidance for retailers and consumers on the implementation and operation of the sales tax holiday. Again this year RAM is working closely with DOR to answer all of your questions regarding the holiday.
A copy of the law (unsigned version)
Frequently Asked Questions
TIR 07-12: The 2007 Massachusetts Sales Tax Holiday Weekend Sales and Use Tax
Purchaser's Certification of Non-business Use
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