HOUSE DOCKET, NO. 1766        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3496

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Cory Atkins and Michael J. Barrett

_________________

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 repeal of the sales tax exemption for aircraft.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Cory Atkins

14th Middlesex

1/15/2015

Michael J. Barrett

Third Middlesex

4/14/2015

Jonathan Hecht

29th Middlesex

12/30/2019

Denise Provost

27th Middlesex

12/30/2019

Timothy J. Toomey, Jr.

26th Middlesex

12/30/2019


HOUSE DOCKET, NO. 1766        FILED ON: 1/15/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3496

By Representative Atkins of Concord and Senator Barrett, a joint petition (accompanied by bill, House, No. 3496) of Cory Atkins and others for legislation to repeal certain tax exemptions for aircraft.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to the repeal of the sales tax exemption for aircraft.

 

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. The definition of “Tangible personal property” in section 1 of chapter 64H of the General Laws, as most recently amended by section 3 of chapter 95 of the acts of 2013, is hereby amended by adding the following sentence:- The commissioner may, by regulation, provide rules for considering the transfer of an interest in an aircraft a transfer of tangible personal property.

SECTION 2. Section 6 of said chapter 64H, as appearing in the 2012 Official Edition, is hereby amended by striking out subsections (uu) and (vv).

SECTION 3. Section 7 of chapter 64I of the General Laws, as so appearing, is hereby amended by striking out subsections (d) and (e).