Amendment #6 to S.175

Retroactive Penalties

Representatives Jones of North Reading, Peterson of Grafton, Hill of Ipswich, Poirier of North Attleborough and deMacedo of Plymouth move that the bill be amended by inserting at the end thereof the following new section:—

“Section XX. Notwithstanding any general or special law to the contrary, any penalties associated with the improper administration of the sales tax holiday as a result of regulations from the Department of Revenue shall not be applied retroactively.”.