Rejected

2

Closing Sales Tax Holiday Loophole

Messrs. Tarr, Knapik and Ross moved that the bill be amended by adding the following section:-

“Section XX. Notwithstanding any general or special law or regulation to the contrary, nothing shall preclude a retailer from allowing a customer to purchase an item during the sales tax holiday if that customer has previously placed an order for said item, the purchase, sale and delivery of said item has not been finalized, and upon the customer’s own initiative has cancelled the order in prior to or on the date of the sales tax holiday. Penalties under section 73 of chapter 62C of the General Laws or any other penalties associated with “forward dating” relative to the sales tax holiday shall not be applicable to any situation in which a retailer permits a customer to cancel an order at the customer’s own initiative in anticipation of the sales tax holiday as provided for in this section.”