Current through Register 1531, September 27, 2024
(1)
General. M.G.L. c. 62C, § 67 states that
certificates of registration issued by the Commissioner of Revenue must be
displayed conspicuously by the holder thereof. A certificate of registration
issued to a vendor or an operator by the Commissioner of Revenue must be
displayed in the manner specified in 830 CMR 62C.67.1.
(2)
Definitions. As
used in 830 CMR 62C.67.1, the following words shall have the following
meanings:
Certificate of Registration, Registration,
Certificate, the document evidencing the registration required by
M.G.L. c. 64G, § 6; M.G.L. c. 64H, § 7; and M.G.L. c. 64I, § 9,
and issued by the Commissioner in accordance with M.G.L. c. 62C, §
67.
Commissioner, the Commissioner of
Revenue.
Customer Relations Counter, includes
but is not limited to, a counter where a customer or an occupant may pay bills
from credit charges, submit complaints or have personal checks approved.
Displayed Conspicuously, Conspicuously
Displayed, posted or otherwise displayed in a prominent place at
the vendor's or the operator's place of business so that the vendor's customers
or the operator's occupants are able to see and read it.
Operator, any person operating a
hotel, motel, or lodging house in the Commonwealth, including, but not limited
to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in
possession, licensee or any other person otherwise operating such hotel, motel,
or lodging house. See M.G.L. c. 64G, § 1(d).
Vendor, a retailer or other person
selling tangible personal property of a kind the gross receipts from the retail
sale of which are required to be included in the measure of the tax imposed by
M.G.L. c. 64H or 64I. See M.G.L. c. 64H, § 1(18); M.G.L. c. 64I, §
1.
(3)
Proper
Display. Every vendor and every operator must obtain a certificate
of registration from the Commissioner for each place of business. Each
certificate of registration must be displayed conspicuously by the vendor or
the operator at the place of business for which the certificate is obtained.
Each certificate must be posted or otherwise displayed in the following manner.
(a)
Place of Business - No Cash
Register. If a place of business for which a certificate of
registration is obtained does not have a cash register, the certificate of
registration must be conspicuously displayed at the customer relations counter;
and if the place of business does not have a customer relations counter, the
certificate of registration must be conspicuously displayed at the business
entrance which is used by most of the vendor's customers or the operator's
occupants, so that the customers or the occupants are able to see and read the
certificate upon entering the place of business.
(b)
Place of Business - Single
Cash Register.
1. If a place of
business for which a certificate of registration is obtained has a single cash
register and the cash register is visible to the vendor's customers or the
operator's occupants and the customers or the occupants typically approach the
cash register, the certificate of registration must be attached to the cash
register so that the vendor's customers or the operator's occupants are able to
see and read the certificate or otherwise conspicuously displayed in the
vicinity of the cash register.
2.
If the single cash register is not visible to the vendor's customers or the
operator's occupants or if the customers or the occupants do not typically
approach the cash register (as, for example, when the customer typically pays a
waitress/waiter; or when an operator does not have a cash register at the front
desk), the certificate of registration must be conspicuously displayed at the
business entrance which is used by most of the vendor's customers or the
operator's occupants so that the vendor's customers or the operator's occupants
are able to see and read the certificate upon entering the place of business.
(c)
Place of
Business - Multiple Cash Registers.
1. If a place of business for which a
certificate of registration is obtained has more than one cash register, the
certificate of registration may not be attached to any cash register but must
be conspicuously displayed at the customer relations counter.
2. If a place of business with more than one
cash register does not have a customer relations counter, the certificate of
registration must be conspicuously displayed at the business entrance which is
used by most of the vendor's customers or the operator's occupants so that the
vendor's customers or the operator's occupants are able to see and read the
certificate upon entering the place of business.
(d)
Place of Business -
Non-Public. A certificate of registration obtained for a place of
business which is non-public must be kept on file at the place of business so
that the vendor's customers are able to see and read it upon request; and a
copy of the certificate must be kept on file at the vendor's tax department or
other office where the vendor's tax records are kept. A non-public place of
business includes but is not limited to a non-public business office from which
sales subject to the sales tax are made but which customers typically do not
enter (for example, a corporate sales department).
Example: Ellipso Corporation sells
computer equipment at three retail outlets in Massachusetts. Ellipso must
obtain for each of these places of business a certificate which must be
displayed conspicuously as required by
830
CMR 62C.67.1. Sales to large suppliers are
often negotiated over the telephone by the sales department at Ellipso's main
office rather than at a retail store. Ellipso must obtain a certificate of
registration for the main office since it serves as a place of business. The
certificate must be kept on file at the sales department office so that the
vendor's customers are able to see and read it upon request and a copy must be
kept on file at Ellipso's tax department office or other office where the
vendor's tax records are kept.
(e)
Vending
Machines. Generally, a vendor who operates vending machines is
required to obtain only one certificate of registration for each place of
business from which it operates vending machines regardless of the number of
vending machines operated at the place of business. However, if a vendor
operates a vending machine or machines which require a sales and use tax
certificate of registration and a vending machine or machines which require a
meals and all beverages sales tax certificate of registration at the same place
of business one of each type of certificate of registration will be required
for the place of business.
1. If a vendor
operates only one vending machine per type of certificate of registration at a
place of business the certificate of registration must be attached to the
vending machine for which it was obtained so that the vending machine customers
are able to see and read the certificate.
2. If a vendor operates more than one vending
machine at a place of business under a single certificate of registration, the
certificate must not be attached to any vending machine but must be
conspicuously displayed at the business entrance used by most of the vending
machine vendor's customers so that the vending machine vendor's customers are
able to see and read the certificate upon entering the place of business. This
rule does not apply to vending machine operators within the meaning of M.G.L.
c. 64C.
(f)
Carts, Stands, Trucks and Other Merchandising Devices.
A vendor who does business from a cart, stand, truck or other merchandising
device must attach his certificate of registration to such cart, stand, truck
or other merchandising device in a prominent place so that the vendor's
customers are able to see and read the certificate.
(g)
Sales and/or Use Tax Vendor
Out-of-State. A Massachusetts certificate of registration issued
to an out-of-state vendor who is without a place of business in Massachusetts,
must be kept on file at the vendor's place of business where Massachusetts
orders are customarily taken, or if no such office exists, at the vendor's main
place of business so that the vendor's customers are able to see and read the
certificate upon request. A copy of the certificate must be kept on file at the
vendor's tax department office or other office where the vendor's tax records
are kept.
(4)
Improper Display. A certificate of registration
located so that the vendor's customers or the operator's occupants cannot see
and read it, is not properly displayed except that
830
CMR 62C.67.1 does not apply to certificates
maintained pursuant to
830
CMR 62C.67.1(3)(d) or (g).
For example, a certificate of registration located in a vendor's or an
operator's private office is not properly displayed unless the certificate is
maintained pursuant to
830
CMR 62C.67.1(3)(d) or (g); a
certificate of registration located high on a wall so that customers or
occupants cannot read it is not properly displayed.
(5)
Failure to Display Properly
Certificates of Registration. If the Commissioner determines that
a certificate of registration is not displayed conspicuously at a place of
business or by a vendor or an operator the Commissioner may suspend or revoke
the vendor's or the operator's registration. The Commissioner will notify the
vendor or the operator in writing, at his place of business as shown on the
records of the Commissioner, of the Commissioner's decision to revoke or
suspend the vendor's or the operator's certificate of registration.
See M.G.L. c. 62C, § 68. Any person aggrieved by
suspension or revocation of registration may appeal therefrom to the Appellate
Tax Board and may petition the Board for a stay of the suspension or revocation
Pending a hearing on the merits. See M.G.L. c. 62C, §
68.
(6)
Penalties. The following are in addition to any other
penalties established by law.
(a) A vendor or
an operator whose registration has been suspended or revoked under
830
CMR 62C.67.1 must pay to the Commissioner a
fee of $20 for the reissuance of a registration. The Commissioner will not
issue a new registration after suspension or revocation of a registration
unless he is satisfied that the former registration holder will comply with
830
CMR 62C.67.1, and M.G.L. c. 62C, §
68;
(b) A vendor or an operator who
conducts business in Massachusetts for which a registration is required and who
is not in possession of such registration may be punished by a fine of not less
than $200 and not more than $500 and may be restrained from doing business in
Massachusetts. M.G.L. c. 62C, § 76;
(c) No person may do business in
Massachusetts as a vendor or an operator unless a certificate of registration
has been issued to him for each place of business. M.G.L. c. 64G, § 6;
M.G.L. c. 64H, § 7;
(d) No
person engaged in business as a vendor may sell tangible personal property for
storage, use or other consumption in Massachusetts unless a certificate of
registration has been issued to him. M.G.L. c. 64I, § 9.
