SENATE DOCKET, NO. 1450        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1554

The Commonwealth of Massachusetts

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PRESENTED BY:

Steven A. Tolman

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act to protect main street retailers and promote sales tax fairness in the Commonwealth.

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PETITION OF:

SENATE DOCKET, NO. 1450        FILED ON: 1/21/2011

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1554

The Commonwealth of Massachusetts

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In the Year Two Thousand Eleven

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An Act to protect main street retailers and promote sales tax fairness in the Commonwealth.

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 1 of chapter 64H of the General Laws, as appearing in the 2008 Official Edition, is hereby amended in line 265 by striking out the definition of "Vendor" and replacing it with the following:—

“Vendor”, a retailer or other person selling tangible personal property or services of a kind the gross receipts from the retail sale of which are required to be included in the measure of the tax imposed by this chapter, including any person making sales of tangible  personal  property or  services  taxable under this chapter by soliciting business through an independent contractor or other representative if the vendor enters into an agreement with a resident of the commonwealth under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link  on an internet website or otherwise, to the vendor, if the cumulative gross receipts  from  sales  by  the  vendor to customers in the commonwealth who are referred to the vendor by all residents with this type of  an  agreement with  the vendor is in excess of ten thousand dollars during the preceding four quarterly periods ending on the  last  day  of  February,  May, August,  and  November.  Such vendor shall be presumed to be soliciting business through an independent contractor or other representative, a presumption which may be rebutted by proof that the resident with whom the vendor has an agreement did not engage in any solicitation in the commonwealth on behalf of the vendor that would satisfy the nexus requirement of the United States constitution during the four quarterly periods in question.