Session Laws

Whereas, The deferred operation of this act would tend to defeat its purpose, which is to immediately suspend the implementation of certain provisions of the General Laws relative to the taxation of services, therefore it is hereby declared to be an emergency law, necessary for the immediate preservation of the public convenience.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1. Section 111 of chapter 121 of the acts of 1990 is hereby amended by striking out, in line 4, the words "December first, nineteen hundred and ninety" and inserting in place thereof the following words:- March sixth, nineteen hundred and ninety-one.

SECTION 2. Notwithstanding the provisions of section one of this act, the sales or use tax shall not apply to sales of miscellaneous amusement and recreation services (SIC 799) and admissions and box rentals to entertainment events where payment is received pursuant to a billing issued before March sixth, nineteen hundred and ninety-one, by the vendor in the regular course of business, or in the case of a vendor who does not issue billings in the regular course of business, where the payment for such services is received by the vendor before March sixth, nineteen hundred and ninety-one; provided, however, that the sales or use tax shall apply to any such amusement and recreation services or entertainment events or portion thereof that are performed on or after January first, nineteen hundred and ninety-two.

SECTION 3. Any vendor, as defined in chapters sixty-four H and sixty-four I of the General Laws, who collects any sales or use taxes or reimbursements thereof, on account of sales of tangible personal property or services first made subject to tax effective December first, nineteen hundred and ninety by reason of chapters one hundred and twenty-one and one hundred and fifty of the acts of nineteen hundred and ninety and as to which the effective date has been delayed by this act for the period commencing December first, nineteen hundred and ninety and ending March fifth, nineteen hundred and ninety-one, shall make reasonable efforts to return such sales or use taxes or reimbursements thereof to any purchasers of such tangible personal property or services.

SECTION 3A. Section 2 of chapter 151 of the acts of 1990 is hereby amended by adding after the second paragraph the following paragraph:-

Bonds issued under the authority of this section shall not be included in the computation of outstanding bonds for purposes of the limit imposed by the second paragraph of section sixty A of chapter twenty-nine of the General Laws, nor shall debt service with respect to such bonds be included in any computation of the limit imposed by section sixty B of said chapter twenty-nine.

SECTION 3B. Section three A shall take effect as of August first, nineteen hundred and ninety.

SECTION 4. This act shall take effect on December first, nineteen hundred and ninety.