HOUSE DOCKET, NO. 1437        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2669

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to the sales tax..

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.  Subsection (h) of section 6 of chapter 64H of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by inserting after the first sentence the following sentence:-  “Food products” does not include limited nutritional items sold in all retail stores.

SECTION 2.  Said chapter 64H is hereby further amended by inserting after section 6 the following section:-

Section 6A.  Under the provisions of this chapter, a sales tax shall be imposed on the sale in any retail store of any food product that has limited nutritional value.