|Sales Tax Exemption|
|Massachusetts law exempts nonprofit hospitals from state sales tax.
Massachusetts law exempts from state sales tax organizations that are exempt from federal income tax under Internal Revenue Code §501(c)(3) if the subject of the sale is used “in the conduct of such … charitable … enterprise,” if the nonprofit corporation has a sales tax exemption certificate from the Commissioner of Revenue, and if the vendor keeps records of each tax-exempt transaction. Mass. Gen. Laws. ch. 64H, §6(e).