SouthCoast Chamber of Commerce issued the following announcement on Aug. 7.
The MA DOR has released the following “Draft Emergency Regulation 830 CMR 64H.1.8: 2018 Sales Tax Holiday” in advance of the Sales Tax Holiday this weekend, August 11th and 12th. We have been working with the Governor’s office and the DOR to put something official like this out to give members as much advance notice as possible, knowing that the Governor has said he will sign the holiday into law, expected later this week.
The guidance is similar to previous years, but members are encouraged to closely review the entire draft regulation, and urged to take specific note of the following section:
(5) Transactions Occurring Prior to or After the Sales Tax Holiday
(a) Prior Sales and Orders. A vendor may not void or otherwise rewrite or re-book, either manually or by use of software, a sale that has taken place before August 11, 2018 for the purpose of bringing the transaction under the sales tax holiday rules. Any transaction where a purchaser places an order and makes a deposit, prepayment or binding promise to pay for an item of tangible personal property prior to August 11, 2018 does not qualify for the sales tax holiday.
Original source can be found here.
Source: SouthCoast Chamber of Commerce