The Department of Revenue has just posted on its homepage a humorous and informative video on the question of whether items sold at a yard sale are taxable under the state's laws governing sales and use tax.
At the risk of spoiling the end of this short video, the quick answer is "no." But don't take my word for it; check out the video on DOR's homepage at www.mass.gov/dor. There are a host of other informative videos on the site that are short, sweet and insightful on a variety of tax topics
The yard sale video makes reference to one of the most commonly referenced DOR publications, A Guide to Sales and Use Tax.
This primer is the starting point for researching just about any sales tax question.
For instance, on the question of yard sales, the guide says that for casual and isolated sales, such "infrequent and nonrecurring transactions made by people or businesses not regularly engaged in the business of make such sales are exempt. For example, sales of used appliances by a homeowner or sales at infrequent yard sales are exempt."
Class in Session at DOR University posted on Jan 20
Looking to educate yourself this tax season? Want to learn more about tax options, or DOR-related issues? All this can be achieved at DOR University, the Department of Revenue’s free online e-learning module. DOR University, created to offer free tax education to the public and …Continue Reading Class in Session at DOR University
Multi-agency investigation in two states leads to charges posted on Nov 19
Earlier this year, the Massachusetts Illegal Tobacco Commission, chaired by DOR Commissioner Amy Pitter, released a report on the illicit tobacco trade which recommends that teaming up with federal, state and local law enforcement can be a successful model for combatting such criminal activity. And …Continue Reading Multi-agency investigation in two states leads to charges
Top priority: protecting the taxpayer and the Commonwealth’s revenue posted on Oct 8
With identity theft on the rise, the Massachusetts Department of Revenue is taking new steps to combat the problem and protect taxpayers. In some cases, this means asking taxpayers to take a quiz before getting their state refund check. DOR is teaming up with LexisNexis …Continue Reading Top priority: protecting the taxpayer and the Commonwealth’s revenue