FILED ON: 6/20/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3526

The Commonwealth of Massachusetts

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In the Year Two Thousand Thirteen

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An Act to ensure compliance with federal marketplace fairness.

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 62C, of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting after section 26 the following section:-

Section 26A.  The commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed under chapters 64H and 64I, including the collection and administration of all taxes imposed on remote sellers. 

The commissioner shall take such administrative actions as are necessary to comply with any law enacted by the Congress of the United States that requires states to simplify the collection of sales and use taxes for remote sellers, including but not limited to applicable requirements relating to: (i) providing adequate software and services to remote sellers and single and consolidated providers, which identifies the applicable destination rate to be applied to sales that the commonwealth taxes under chapter 64H or 64I; (ii) providing certification procedures for both single providers and consolidated providers to make software and services available to remote sellers; (iii) ensuring that no more than one audit be performed or required for all state and local taxing jurisdictions within the commonwealth; and (iv) requiring that no more than one sales and use tax return per month be filed with the department of revenue by any remote seller or any single or consolidated provider on behalf of such remote seller.

The procurement rules in Chapter 30B shall not apply to the certification process for software providers.

SECTION 2.  Notwithstanding any general or special law, if a federal law is enacted that authorizes states to require remote sellers to collect sales and use taxes, then the commonwealth shall, as permitted by such federal legislation, require collection of sales and use tax by any remote seller, or a single or consolidated provider acting on behalf of a remote seller. The commissioner shall establish rules and regulations relating to the assessment, collection and enforcement of this tax.