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SENATE DOCKET, NO. 67         FILED ON: 1/10/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1374

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Michael O. Moore

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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 establishing a meals tax holiday .

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PETITION OF:

 

Name:

District/Address:

Michael O. Moore

Second Worcester

Michael R. Knapik

Second Hampden and Hampshire

Keiko M. Orrall

12th Bristol

Eileen M. Donoghue

First Middlesex

James E. Timilty

Bristol and Norfolk

Paul K. Frost

7th Worcester

John P. Fresolo

16th Worcester

Brian A. Joyce

Norfolk, Bristol and Plymouth

Bruce E. Tarr

First Essex and Middlesex

Angelo L. D'Emilia

8th Plymouth


SENATE DOCKET, NO. 67        FILED ON: 1/10/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1374

By Mr. Michael O. Moore, a petition (accompanied by bill, Senate, No. 1374) of Michael O. Moore, Michael R. Knapik, Keiko M. Orrall, Eileen M. Donoghue and other members of the General Court for legislation to establish a meals tax holiday.  Revenue. 

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1528 OF 2011-2012.]


The Commonwealth of Massachusetts
 

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In the Year Two Thousand Thirteen

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An Act establishing a meals tax holiday .
 

              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.  Notwithstanding any general or special law to the contrary, for the days of March 24 through 28, 2013, an excise tax shall not be imposed upon meals purchased in restaurants, as those terms are defined in section 6 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition. 

              SECTION 2.  Notwithstanding any general or special law to the contrary, for the days of March 24 through 28, 2013, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals.  The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on March 24 through 28, 2013.  An excise erroneously or improperly collected during the days of March 24 through 28, 2013 shall be remitted to the department of revenue. 

              SECTION 3.  Reporting requirements imposed upon restaurants by law or regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales on the days of March 24 through 28, 2013. 

              SECTION 4.  The commissioner of revenue shall issue instructions or forms, or promulgate rules or regulations, necessary for the implementation of this act. 

              SECTION 5.  Eligible sales of meals purchased in restaurants are restricted to March 24 through 28, 2013.  

              SECTION 6.  Notwithstanding sections 1 through 6, this Act shall not be applicable to the local option meals excise tax under section 1 through 6 of chapter 64L of the General Laws, as appearing in the 2010 Official Edition, which shall remain in full force and effect on March 24 through 28, 2013. 

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