Does MA tax free holiday apply to on line purchases?

L. Internet Sales. If a customer orders an item of eligible property over the internet, the item is exempt if it is ordered and paid for on August 14 or 15, 2010 Eastern Daylight Time. Generally, a customer pays for an item when the seller receives a credit card number, a debit authorization, a check, or a money order. The actual delivery can occur after the holiday period. For example: a customer orders a computer over the Internet with a sales price of $2,000 and charges the sale to his credit card at 1:00 p.m. (EDT) on August 14 or 15, 2010; the computer has a delivery date of September 1, 2010. The sale is exempt since the computer was ordered and paid for during the sales tax holiday.

A Guide to Sales and Use Tax

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