§ 244-1. Sales to be private.

Despite some complaints, the Select Board desires to continue to allow private citizens and civic groups to conduct private sales (such as garage sales, yard sales, flea markets and similar), provided that they are carried out in a manner which does not create violations of Town bylaws or cause neighborhood nuisances. Groton citizens are advised that the following restrictions apply, which are additional to the state regulations governing the conduct of such sales, such as use tax regulations. Since such sales must first qualify as exemptions to the sales and use tax regulations of the state, citizens are reminded that anything other than a casual sale will require the imposition of a sales tax under those regulations and at the same time render the transaction a commercial one requiring additional permits and licenses as specified in § 244-2 of these restrictions.

Amended 10-1-2018 ATM by Art. 14