SENATE DOCKET, NO. 1755        FILED ON: 1/14/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1235

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act to reduce the state tax disparity on domestically manufactured or produced goods relative to foreign-manufactured or produced goods.

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. Chapter 64H of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by inserting after section 6 the following section:-

Section 6A. (a) A vendor shall rebate to a purchaser, at the time of sale, a portion of the excise imposed by this chapter in the amount equal to 2 percent of the gross receipts of the vendor for sales at retail of tangible personal property that have labeled as all or virtually all manufactured in the United States of America in accordance with U.S.C. 15 § 45a

(b) Except as provided in paragraph (c) of Section 3of this chapter, the rebate shall be paid by the vendor to the purchaser and each vendor in the commonwealth shall subtract the rebate from the full amount of the tax imposed by this chapter and shall collect from the purchaser the remaining amount of tax or an amount equal as nearly as possible or practicable to the average equivalent thereof.

(c) Upon each sale of tangible personal property eligible for the rebate under this section, the amount of the rebate collected by the purchaser from the vendor shall be stated and charged separately from the sales price and sales tax and shown separately on any record thereof at the time the sale is made or on any evidence of sale issued or used by the vendor; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.