HOUSE DOCKET, NO. 487 FILED ON: 1/11/2019
HOUSE . . . . . . . . . . . . . . . No. 2596
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The Commonwealth of Massachusetts
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PRESENTED BY:
Elizabeth A. Poirier
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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 relative to the refund of sales tax upon return of merchandise.
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PETITION OF:
Name: | District/Address: | Date Added: |
Elizabeth A. Poirier | 14th Bristol | 1/4/2019 |
HOUSE DOCKET, NO. 487 FILED ON: 1/11/2019
HOUSE . . . . . . . . . . . . . . . No. 2596
By Mrs. Poirier of North Attleborough, a petition (accompanied by bill, House, No. 2596) of Elizabeth A. Poirier relative to the refunding of sales taxes on certain purchases. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 1612 OF 2017-2018.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-First General Court
(2019-2020)
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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 2016 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.