HOUSE DOCKET, NO. 1717        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2847

 

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 relative to exempting small businesses from the telecommunications tax.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Bradley H. Jones, Jr.

20th Middlesex

1/17/2023

Nicholas A. Boldyga

3rd Hampden

1/26/2023

Susan Williams Gifford

2nd Plymouth

1/26/2023

F. Jay Barrows

1st Bristol

1/26/2023

Paul K. Frost

7th Worcester

1/31/2023

Kimberly N. Ferguson

1st Worcester

2/1/2023


HOUSE DOCKET, NO. 1717        FILED ON: 1/18/2023

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2847

By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 2847) of Bradley H. Jones, Jr., and others relative to exempting small businesses from the telecommunications tax.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act relative to exempting small businesses from the 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 2020 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.