Chapter 9-7 Sales and Use Tax on Motor Vehicle Leases A vendor generally must report sales on an accrual rather than a cash basis for sales tax purposes. Continental-Hyannis Furniture Company, Inc. v. State Tax commission, 318 N.E. 2d 618 (1974). A vendor may apply to the Department for reimbursement of tax remitted on accounts later determined to be worthless and written off as bad debts. G.L. c. 64H, ยง 33. See TIR 92-2 Mitchell Adams Commissioner or Revenue June 16, 1997 9:87