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, § 33. See TIR 92-2 Mitchell Adams Commissioner or Revenue June 16, 1997 9:87