Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 62C, § 67C

If the commissioner determines that significant tax evasion is attributable to the improper use of sales or use tax resale, exemption, exempt use and other types of certificates issued under chapters sixty-four H and sixty-fourI, he is authorized to revise the procedures for the issuance, acceptance and recognition of such certificates. He may, in his discretion, prohibit the use of blanket certificates, require such certificates to contain additional or more specific information relating to the sale or use, or require the periodic transmittal of copies of such certificates, or a summary thereof, to him as part of the return otherwise due from the vendor.