HOUSE DOCKET, NO. 431        FILED ON: 1/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2596

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Marc T. Lombardo

_________________

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 meals tax holiday.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Marc T. Lombardo

22nd Middlesex

1/13/2015

Kevin J. Kuros

8th Worcester

11/22/2019

Leonard Mirra

2nd Essex

11/22/2019

Geoff Diehl

7th Plymouth

11/22/2019

Bruce E. Tarr

First Essex and Middlesex

11/22/2019

Leah Cole

12th Essex

11/22/2019

Shaunna L. O'Connell

3rd Bristol

11/22/2019

James J. Lyons, Jr.

18th Essex

11/22/2019

Stephen L. DiNatale

3rd Worcester

11/22/2019


HOUSE DOCKET, NO. 431        FILED ON: 1/13/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2596

By Mr. Lombardo of Billerica, a petition (accompanied by bill, House, No. 2596) of Marc T. Lombardo and others relative to establishing a meals tax holiday.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2654 OF 2013-2014.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act relative to the 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:
 

Section 1. Notwithstanding any general or special law to the contrary, for the days of March 22-27, 2015, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as most recently amended by section 157 of chapter 27 of the Acts of 2009, shall be suspended.

Section 2. Notwithstanding any general or special law to the contrary, for the days of March 22-27, 2015, inclusive, 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 22-27, 2015, inclusive. An excise erroneously or improperly collected during the days of March 22-27, 2015, inclusive, shall be remitted to the department of revenue.   Any city or town which imposes a local option meals tax may still collect that tax during these dates.

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 22-27, 2015, inclusive.

Section 4. On or before December 31, of each year, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from person and corporate income taxes and other sources, pursuant to this Act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under Chapter 64H of the General Laws which would have been deposited in each fund, without this act.

Section 5. The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act.

Section 6. No part of this act shall affect the provisions of chapter 64L of the General Laws, as most recently added by section 60 of chapter 27 of the acts of 2009.