SECTION 1. Section 38 of chapter 63 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended, in the second paragraph of clause (5) of the third paragraph of subsection (f), by inserting after the words “foreign country” the following words:- “or if a sale other than a sale of tangible personal property is assigned to a foreign country”
SECTION 2. Section 38 of chapter 63 of the General Laws, as so appearing, is hereby amended, in the second paragraph of clause (5) of the third paragraph of subsection (f), by inserting after the words “foreign country” the following words:- “or if a sale other than a sale of tangible personal property is assigned to a foreign country”
SECTION 3. Section 1 of this act shall be effective for tax years beginning on or after January 1, 2014 and shall remain in effect for all tax years beginning before January 1, 2018.
SECTION 4. Section 2 of this act shall be effective for tax years beginning on or after January 1, 2018.
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