SECTION 1. As used in this section, the following word shall have the following meaning:-
“Small business", a business located in the Commonwealth with twenty or fewer full-time employees and which has a gross annual income of three million dollars or less.
SECTION 2. Notwithstanding any other provision of law to the contrary, no taxing jurisdiction shall assess a fee, including interest or penalties, for sales tax owed by a small business during the period commencing with the declaration of the state disaster emergency declared pursuant to the governor’s March 10, 2020 declaration of a state of emergency through 90 days following the end of such state disaster emergency.
SECTION 3. Upon passage, this act shall take effect immediately.
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