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HOUSE DOCKET, NO. 76         FILED ON: 1/4/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2538

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Josh S. Cutler

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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 the taxation of cellular telephones.

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PETITION OF:

 

Name:

District/Address:

Josh S. Cutler

6th Plymouth

James M. Cantwell

4th Plymouth


HOUSE DOCKET, NO. 76        FILED ON: 1/4/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2538

By Mr.  Cutler of Duxbury, a petition (accompanied by bill, House, No. 2538) of Josh S. Cutler and James M. Cantwell relative to the taxation of cellular telephones.  Revenue. 


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

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An Act relative to the taxation of cellular telephones.
 

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

              Section 6 of chapter 64H of the General Laws is hereby amended by inserting the following new section:

              (x) Allowances afforded to a purchaser in a bundled cellular telephone transaction, so-called. For the purposes of this subsection, allowances exempt from taxation shall be the difference between the amount the dealer charges for a particular telephone in a bundled transaction and the price the dealer would charge for that same telephone in an unbundled transaction.

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