SECTION 1. Subsection (a) of section 18H of chapter 6A of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 27 to 30, the following sentence “For prepaid wireless service, the department shall promulgate regulations establishing an equitable and reasonable method for the remittance and collection of the surcharge or surcharge amounts for such service.” and inserting in place thereof the following two sentences:- “For prepaid wireless service, the seller of such service directly to an end user shall collect the surcharge from the end user at the point of sale on each retail sale within the Commonwealth, as defined in section 1 of chapter 64H, and remit it to the department of revenue. The department of revenue shall promulgate regulations within 60 days of the effective date of the act for the reporting and remittance of the amounts so collected, as well as enforcement of such obligations.”
SECTION 2. Regulations promulgated under section 1 shall take effect on July 1, 2016.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.