18- 125 C.M.R. ch. 304, § 8
Current through 2024-51, December 18, 2024
A retailer that makes sales at more than one place of business may apply to the State Tax Assessor for authorization to file a single consolidated return reporting the total amount of sales made at all of its locations. A consolidated return must include a schedule showing a breakdown of the taxable sales made at each location.
18- 125 C.M.R. ch. 304, § 8