What types of sales are exempt from the sales/use tax?

The following is from the Massachusetts Department of Revenue (the Town does not have any jurisdiction of the State sales tax, but can discuss the matter with the Halifax business if the Town feels that a sales tax is unlawfully being assessed) - Massachusetts law exempts a number of items from the sales/use tax. The following categories of sales or types of transactions generally are exempted from the sales/use tax. For information on the status of individual items, please refer to What Specific Items Are Exempt from the Sales/Use Tax? If you have questions about whether certain items fit into these exempt categories, please call DOR's Customer Service Bureau at 617-887-MDOR or toll-free in Massachusetts at 800-392-6089.