1) Apparently, we weren't set up for a "temporary" sales tax permit, but for a "seasonal" sales tax permit, indicating that we'd be back. Which we weren't.
2) The piece of paper which Massachusetts sent us that said "temporary sales tax permit" was supposedly "temporary" until they sent us the "permanent" piece of paper, which -- to our knowledge -- they never did.
3) The paper return that we filed for Noreascon along with our payment was no good, because we have to file on-line, since we applied for the permit on line. So that has to be refiled.
4) Since we didn't file returns for July, August, and September of 2005 -- since, as you recall, we never set foot in the state -- Gretchen now has to go on line and file returns showing zero dollars in sales for each of those months.
5) Then she has to call the Massachusetts people back and they'll cancel our sales tax registration.
Gretchen notes that Massachusetts is not nearly as good at this as California is. California apparently understands the concept of attending a single show once and not coming back, as their paperwork and bureaucracy support this quite nicely.