The Massachusetts Department of Revenue has published a release that details changes in Chapter 262 sales and use tax law. Massachusetts drop shipment provisions were clarified so that a wholesaler with nexus to Massachusetts does have to collect tax on a sale when it ships goods to Massachusetts customers on behalf of a company that does not have nexus in the state. The renewal period for charitable certificates was changed from 5 to 10 years. Direct and cooperative direct mail promotional advertising materials were exempted. Changes to the use tax statute now explicitly state that use tax is due on manufactured, fabricated or assembled items when they are used in Massachusetts. There will now be a schedule on individual tax returns to aid taxpayers in estimating the amount of use tax they owe based on their adjusted gross income. (Massachusetts Technical Information Release 04-26, October 21, 2004)