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REFUNDS & EXCHANGES
Under Massachusetts Law (M.G.L. c. 93A, §2(c), 940 CMR 3.13(2)), a store can have any type of return policy it desires - including not allowing returns - as long as the policy is clearly and conspicuously disclosed to the buyer before the time of purchase. A return policy printed on a receipt, but not posted in the store, would not qualify, as the buyer would be unable to access it before the purchase. A merchant cannot misrepresent the return policy or fail to honor it after the sale.

It is the responsibility of the buyer to determine the merchant's return policy before making a purchase.


DEFECTIVE GOODS:
The above does not apply to defective merchandise. Under M.G.L. C. 106 §2-314, §2-316A, by state law merchandise comes with an automatic warranty which says that the product will function normally, for its intended purpose, for a reasonable period of time. This is the implied warranty of merchantability. If the product is defective at purchase, or becomes defective during the period of the implied warranty, both the seller and the manufacturer are responsible for making it right. For defective goods, it is the buyer's option for one of the following: refund, repair or replacement under the implied warranty. It is illegal for a merchant to sell a product "as is" in Massachusetts. A store's regular return policy does not apply in the case of defective goods.


SALES TAX & RETURNS:
Under Massachusetts General Laws Chapter 64H, Section 1 (definition of "sales price"), a purchaser may obtain a refund of Massachusetts sales tax, from a vendor, on merchandise returned within ninety (90) days of the date of purchase. Where the return occurs after ninety days, there is no provision in the sales tax statutes for a refund of sales tax.

A vendor, who has refunded sales tax on returned merchandise, may apply to the Department of Revenue for abatement of the sales tax refunded. The vendor must document that the merchandise was purchased in Massachusetts and returned within the ninety (90) days provided by law.


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