Skip to Content


HOUSE DOCKET, NO. 539         FILED ON: 1/11/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2688

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Keiko M. Orrall and Claire D. Cronin

_______________

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 to establish a meals tax holiday .

_______________

PETITION OF:

 

Name:

District/Address:

Keiko M. Orrall

12th Bristol

Claire D. Cronin

11th Plymouth

Matthew A. Beaton

11th Worcester

Nicholas A. Boldyga

3rd Hampden

Josh S. Cutler

6th Plymouth

Ryan C. Fattman

18th Worcester

Kimberly N. Ferguson

1st Worcester

John P. Fresolo

16th Worcester

Susan Williams Gifford

2nd Plymouth

Donald Humason

 

Randy Hunt

5th Barnstable

Bradley H. Jones, Jr.

20th Middlesex

Michael R. Knapik

Second Hampden and Hampshire

Kevin J. Kuros

8th Worcester

Timothy R. Madden

Barnstable, Dukes and Nantucket

James R. Miceli

19th Middlesex

Shaunna O'Connell

3rd Bristol

Elizabeth A. Poirier

14th Bristol

Bruce E. Tarr

First Essex and Middlesex


HOUSE DOCKET, NO. 539        FILED ON: 1/11/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2688

By Representatives Orrall of Lakeville and Cronin of Easton, a petition (accompanied by bill, House, No. 2688) of Keiko M. Orrall, Claire D. Cronin and others for legislation to suspend the taxation of meals for a five-day period in May, 2013.  Revenue. 


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act to establish 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:
 

              An Act to establish a Meals Tax Holiday

              Section 1.  Notwithstanding any general or special law to the contrary, for the days of March 24-28, 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 2008 Official Edition. 

              Section 2.  Notwithstanding any general or special law to the contrary, for the days of March 24-28, 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 24-28, 2013.  An excise erroneously or improperly collected during the days of March 24-28, 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 24-28, 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 24-28, 2013.  

              Section 6.   Notwithstanding sections 1-6, this Act shall not be applicable to the local option meals excise tax under Section 1-6 of Chapter 64L of the General Laws, as appearing in the 2008 Official Edition, which shall remain in full force and effect on March 24-28, 2013. 

The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.

Error