HOUSE DOCKET, NO. 1256        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2674

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages..

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 one of Chapter 63A of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting in line 9 after the words “veterans organizations” the following phrase:— “or other fraternal organization”.

Chapter 63A of the General Laws, as appearing in the 2004 Official Edition, is hereby further amended by inserting the following section:—

Section 6. Section 2 shall not apply to sales of alcoholic beverages made to members of the organization and their guests if such beverages are served in a lounge or similar area which is reserved for the exclusive use of such members and guests and which is not otherwise available for use or hire by the general public. Said section 2 shall also not be effective when sales of alcoholic beverages are made at special events, gatherings, dinners and ceremonies of the organization if such sales are made in a lounge or similar area that is ordinarily available for use or hire by the general public; provided that the only attendees are members and their duly qualified guests.