HOUSE DOCKET, NO. 3039        FILED ON: 2/18/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2963

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bradley H. Jones, Jr.

_________________

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 exempting small businesses from a telecommunications tax.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Bradley H. Jones, Jr.

20th Middlesex

2/18/2021

Susan Williams Gifford

2nd Plymouth

2/25/2021

Paul K. Frost

7th Worcester

3/11/2021

Mathew J. Muratore

1st Plymouth

3/22/2021

Steven S. Howitt

4th Bristol

3/31/2021


HOUSE DOCKET, NO. 3039        FILED ON: 2/18/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2963

By Mr. Jones of North Reading, a petition (accompanied by bill, House, No. 2963) of Bradley H. Jones, Jr., and others relative to exempting certatin small businesses from the telecommunications sales tax.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

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

_______________

 

An Act exempting small businesses from a telecommunications tax.

 

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. Section 6 of Chapter 64H of the General Laws, as appearing in the 2018 Official Edition is hereby amended by adding the following new subsection:-

(bb) Any sole proprietorship, partnership, limited liability company, corporate trust, corporation or other business that is: (i) independently owned and operated, (ii) qualifies as a small business under the criteria and size standards of the Small Business Administration regulations and (iii) employs fewer than 100 employees in the commonwealth or does under $2 million of business annually for retail and service industries shall be exempt for any sales tax imposed on telecommunications services, as defined by section 1 of said chapter 64H.