SENATE DOCKET, NO. 1522        FILED ON: 1/14/2009

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1282

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act Creating a sales tax allowance for retail vendors..

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 3 of chapter 64H of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by inserting after Subsection (a) the following clause:-

(a 1/2)  each vendor in the commonwealth shall be entitled to retain 2% of the full amount of the tax imposed by this chapter, but in no event shall the vendor be entitled to keep more than $100.00 per fiscal quarter,  as an allowance for collecting taxes on behalf of the commonwealth.