Active selling or order taking by exhibitor is NOT permitted at the event with the exception of books and publications.
Any exhibiting company that intends to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail is required to collect and remit city and state sales taxes. Massachusetts law requires exhibiting companies to acquire a valid Massachusetts Sales and Use Tax Permit.
Exhibitors may obtain a temporary New Business Registration Form online via the Massachusetts Department of Revenue.
It is the obligation of the exhibitor to obtain all permits. Please note that operating without a permit can be costly. The Massachusetts Department of Revenue may access daily penalties for operating without a permit.
