18- 125 C.M.R. ch. 304, § 5
Current through 2024-51, December 18, 2024
Retailers are required to file sales and use tax returns on an accrual basis, but a retailer that properly files its federal income tax returns on a cash basis may elect to file its sales and use tax returns on a cash basis.
18- 125 C.M.R. ch. 304, § 5