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HOUSE DOCKET, NO. 1731         FILED ON: 1/17/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2685


The Commonwealth of Massachusetts



Shaunna O'Connell


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 exempting inventory from taxation.






Shaunna O'Connell

3rd Bristol

Josh S. Cutler

6th Plymouth

Kimberly N. Ferguson

1st Worcester

Donald Humason


Kevin J. Kuros

8th Worcester

Marc T. Lombardo

22nd Middlesex

Keiko M. Orrall

12th Bristol

Bruce E. Tarr

First Essex and Middlesex

HOUSE DOCKET, NO. 1731        FILED ON: 1/17/2013

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2685

By Mrs. O'Connell of Taunton, a petition (accompanied by bill, House, No. 2685) of Shaunna O'Connell and others for legislation to exempt certain inventory from taxation.  Revenue. 

The Commonwealth of Massachusetts


In the Year Two Thousand Thirteen



An Act exempting inventory from taxation.

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

              Notwithstanding any general or special law to the contrary, Section 5 of Chapter 59 of the General Laws, as most recently amended by Chapter 108 of the acts of 2012,  is hereby further amended by adding a clause thereto:-

              Nineteenth A, Merchandise situated in Massachusetts, including inventory held for sale; finished goods; products, goods, wares or stock in trade; work in progress; materials or supplies, and archived or stored goods.

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