HOUSE DOCKET, NO. 76 FILED ON: 1/4/2013
HOUSE . . . . . . . . . . . . . . . No. 2538
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The Commonwealth of Massachusetts
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PRESENTED BY:
Josh S. Cutler
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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 relative to the taxation of cellular telephones.
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PETITION OF:
Name: | District/Address: | Date Added: |
Josh S. Cutler | 6th Plymouth |
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James M. Cantwell | 4th Plymouth |
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HOUSE DOCKET, NO. 76 FILED ON: 1/4/2013
HOUSE . . . . . . . . . . . . . . . No. 2538
By Mr. Cutler of Duxbury, a petition (accompanied by bill, House, No. 2538) of Josh S. Cutler and James M. Cantwell relative to the taxation of cellular telephones. Revenue. |
The Commonwealth of Massachusetts
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In the Year Two Thousand Thirteen
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An Act relative to the taxation of cellular telephones.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Section 6 of chapter 64H of the General Laws is hereby amended by inserting the following new section:
(x) Allowances afforded to a purchaser in a bundled cellular telephone transaction, so-called. For the purposes of this subsection, allowances exempt from taxation shall be the difference between the amount the dealer charges for a particular telephone in a bundled transaction and the price the dealer would charge for that same telephone in an unbundled transaction.