18- 125 C.M.R. ch. 401, § 4
Current through 2024-51, December 18, 2024
Upon application to the State Tax Assessor, a service provider that makes sales at more than one place of business may be authorized to file a single consolidated return reporting the total amount of sales made at all of the locations. The return must include a schedule showing a breakdown of taxable sales made at each location.
18- 125 C.M.R. ch. 401, § 4