HOUSE DOCKET, NO. 524        FILED ON: 1/13/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1612

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Elizabeth A. Poirier

_________________

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 refund of sales tax upon return of merchandise.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Elizabeth A. Poirier

14th Bristol

1/13/2017

F. Jay Barrows

1st Bristol

1/24/2017

Mathew Muratore

1st Plymouth

1/17/2017


HOUSE DOCKET, NO. 524        FILED ON: 1/13/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1612

By Mrs. Poirier of North Attleborough, a petition (accompanied by bill, House, No. 1612) of Elizabeth A. Poirier, F. Jay Barrows and Mathew Muratore relative to the refunding of sales taxes on certain purchases.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2665 OF 2015-2016.]

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act relative to the refund of sales tax upon return of merchandise.

 

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. Chapter 64H of the 2014 General Laws is hereby amended by adding the following section:— Section 34. Any purchaser who has paid to a vendor an excise under this chapter upon a sale at retail of property that is returned to the vendor more than 30 but not more than 90 days, or in the case of a motor vehicle more than 180 days but not more than one year and 90 days, from the date of purchase on rescission of the contract of sale and the entire amount charged therefore, less the vendor’s established handling fees, if any, for such return of property, is refunded either in cash or credit, shall be entitled to a return of such excise paid without interest.