SENATE DOCKET, NO. 48        FILED ON: 1/12/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1615

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Daniel A. Wolf

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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 regarding sales tax in cultural districts.

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PETITION OF:

 

Name:

District/Address:

Daniel A. Wolf

Cape and Islands

Sarah K. Peake

4th Barnstable

Michael O. Moore

Second Worcester

Jeffrey N. Roy

10th Norfolk

Bruce E. Tarr

First Essex and Middlesex

Antonio F. D. Cabral

13th Bristol

Denise Provost

27th Middlesex


SENATE DOCKET, NO. 48        FILED ON: 1/12/2015

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1615

By Mr. Wolf, a petition (accompanied by bill, Senate, No. 1615) of Daniel A. Wolf, Sarah K. Peake, Michael O. Moore, Jeffrey N. Roy and other members of the General Court for legislation relative to sales tax in cultural districts.  Revenue.

 

The Commonwealth of Massachusetts

 

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

_______________

 

An Act regarding sales tax in cultural districts.

 

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 is hereby amended by inserting the following section:-

Section 6(yy), Sale of original one-of-a-kind works of art from an established location within the boundaries of a cultural district or said district's host municipality, including stands but only if at street fairs and festivals or other cultural programming sanctioned and curated by the district. 

“Cultural district” shall mean a cultural district designated by vote of the Massachusetts cultural council under the provisions of section fifty-eight A of chapter ten of the General Laws provided that such designation that has not expired.

“Works of art” shall mean visual arts and crafts including but not limited to paintings, photographs, sculpture, pottery, jewelry, and traditional or fine crafts.