HOUSE DOCKET, NO. 3471        FILED ON: 2/19/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2923

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Tami L. Gouveia and Jack Patrick Lewis

_________________

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:

Tami L. Gouveia

14th Middlesex

2/19/2021

Jack Patrick Lewis

7th Middlesex

2/19/2021

Natalie M. Higgins

4th Worcester

9/16/2021


HOUSE DOCKET, NO. 3471        FILED ON: 2/19/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2923

By Representatives Gouveia of Acton and Lewis of Framingham, a petition (accompanied by bill, House, No. 2923) of Tami L. Gouveia and Jack Patrick Lewis for legislation to repeal certain tax exemptions for aircraft.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2484 OF 2019-2020.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

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).