HOUSE DOCKET, NO. 539        FILED ON: 1/11/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2688

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Keiko M. Orrall and Claire D. Cronin

_________________

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 establish a meals tax holiday.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Keiko M. Orrall

12th Bristol

 

Claire D. Cronin

11th Plymouth

 

Matthew A. Beaton

11th Worcester

2/1/2013

Nicholas A. Boldyga

3rd Hampden

1/30/2013

Josh S. Cutler

6th Plymouth

2/1/2013

Ryan C. Fattman

18th Worcester

2/1/2013

Kimberly N. Ferguson

1st Worcester

2/1/2013

John P. Fresolo

16th Worcester

2/1/2013

Susan Williams Gifford

2nd Plymouth

1/23/2013

Donald Humason

 

2/1/2013

Randy Hunt

5th Barnstable

1/31/2013

Bradley H. Jones, Jr.

20th Middlesex

1/29/2013

Michael R. Knapik

Second Hampden and Hampshire

1/31/2013

Kevin J. Kuros

8th Worcester

2/1/2013

Timothy R. Madden

Barnstable, Dukes and Nantucket

1/29/2013

James R. Miceli

19th Middlesex

2/1/2013

Shaunna O'Connell

3rd Bristol

2/1/2013

Elizabeth A. Poirier

14th Bristol

1/23/2013

Bruce E. Tarr

First Essex and Middlesex

2/1/2013


HOUSE DOCKET, NO. 539        FILED ON: 1/11/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2688

By Representatives Orrall of Lakeville and Cronin of Easton, a petition (accompanied by bill, House, No. 2688) of Keiko M. Orrall and others for legislation to suspend the taxation of meals from May 24 to 28, inclusive.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act to establish a meals tax holiday.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

An Act to establish a Meals Tax Holiday

Section 1.  Notwithstanding any general or special law to the contrary, for the days of March 24-28, 2013, an excise tax shall not be imposed upon meals purchased in restaurants, as those terms are defined in Section 6 of Chapter 64H of the General Laws, as appearing in the 2008 Official Edition. 

Section 2.  Notwithstanding any general or special law to the contrary, for the days of March 24-28, 2013, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals.  The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on March 24-28, 2013.  An excise erroneously or improperly collected during the days of March 24-28, 2013 shall be remitted to the department of revenue. 

Section 3.  Reporting requirements imposed upon restaurants by law or regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales on the days of March 24-28, 2013. 

Section 4.  The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act. 

Section 5.  Eligible sales of meals purchased in restaurants are restricted to March 24-28, 2013.  

Section 6.   Notwithstanding sections 1-6, this Act shall not be applicable to the local option meals excise tax under Section 1-6 of Chapter 64L of the General Laws, as appearing in the 2008 Official Edition, which shall remain in full force and effect on March 24-28, 2013.