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.
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