No Sales Tax this Friday & Saturday, August 12 th & 13th.

FRAMINGHAM, MA – Massachusetts will have a Sales Tax Holiday this weekend, Saturday, August 12, and Sunday, August 13th, 2006. No sales tax will be charged on non-business retail sales for personal use for any single item priced less than $ 2500. (Total purchases may be over $ 2500, as long as each item is less than $ 2500. Exceptions are “bundled sales” where the total is over $ 2500 because the items cannot be considered separately.)

Sales of telecommunications services, tobacco products, gas, steam, electricity, motor vehicles, motorboats, meals and items priced over $2,500 are exempt from the holiday and remain subject to the sales tax. Prior sales and layaways are not eligible. Clothing priced over $ 175 and under $ 2500 will not be subject to tax.

Most rentals, including video rentals, are eligible for the holiday. Exceptions are car and motorized boat rentals.

When a total transaction is $ 1000 or more, the purchaser must sign a certificate of non-business use provided by the retailer. Certificates are available at: www.mass.gov/dor or retailers can create their own with the same information and signature requirement. The certificates are to protect the retailer from any question as to whether or not the purchase was for personal use.

Be aware that items purchased with a business account, a business credit card, or business checking account will be subject to the sales tax, even if a certificate is signed, and even if the items are clearly for personal use.

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