SENATE DOCKET, NO. 282        FILED ON: 1/14/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1559

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael F. Rush

_________________

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 sales tax relief in the aftermath of an emergency.

_______________

PETITION OF:

SENATE DOCKET, NO. 282        FILED ON: 1/14/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1559

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1391 OF 2013-2014.]

The Commonwealth of Massachusetts

_______________

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

_______________

An Act relative to sales tax relief in the aftermath of an emergency.

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. Section 6 of chapter 64H of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by adding after subsection (xx), the following new subsection:

(yy) Sale of office equipment and supplies, machinery, vehicles or other equipment to be used by a business that has been substantially destroyed as a result of an emergency.

For the purposes of this subsection, the term “emergency” shall mean any situation caused by unforeseen circumstances which render currently used real property unusable or unavailable for the purposes intended and which creates an immediate need for other real property to preserve the health or safety of persons or property.

SECTION 2. Notwithstanding any general or special law to the contrary, there shall be a modification of the payroll tax for six months following the occurrence of a natural disaster for businesses with less than fifty employees that are in the process of rebuilding.