18- 125 C.M.R. ch. 304, § 3
Current through 2024-51, December 18, 2024
A retailer whose business is completely closed for one or more calendar months may, on a regular schedule each year, register as a seasonal filer, indicating the months during which the business is open. A retailer that is registered as a seasonal filer is not required to file a sales and use tax return for those reporting periods during which the retailer did not engage in business.
18- 125 C.M.R. ch. 304, § 3