HOUSE DOCKET, NO. 1653        FILED ON: 1/19/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1467

 

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

1/19/2017

David M. Rogers

24th Middlesex

2/3/2017

Steven Ultrino

33rd Middlesex

1/30/2017

Chris Walsh

6th Middlesex

2/3/2017


HOUSE DOCKET, NO. 1653        FILED ON: 1/19/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1467

By Representative Atkins of Concord and Senator Barrett, a joint petition (accompanied by bill, House, No. 1467) of Cory Atkins and others for legislation to repeal certain tax exemptions for aircraft.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 3496 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

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).