SENATE DOCKET, NO. 1007        FILED ON: 1/15/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1993

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Ryan C. Fattman

_________________

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 amending advance sales tax payment penalties.

_______________

PETITION OF:

 

Name:

District/Address:

 

Ryan C. Fattman

Worcester and Hampden

 

Bruce E. Tarr

First Essex and Middlesex

2/26/2025


SENATE DOCKET, NO. 1007        FILED ON: 1/15/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1993

By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1993) of Ryan C. Fattman and Bruce E. Tarr for legislation relative to advance sales tax payment penalties.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Fourth General Court
(2025-2026)

_______________

 

An Act amending advance sales tax payment penalties.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 16B of chapter 62C of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting in line 32 after the words “total tax collected during the filing period”, the following:- “or if an entity has engaged in willful ignorance of the implementation of this section and other guidance issued by the department of revenue, or if fines and penalties have caused hardship.”