Skip to Content


SENATE DOCKET, NO. 1474         FILED ON: 1/18/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1391

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Richard T. Moore

_______________

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 sales tax relief in the aftermath of an emergency.

_______________

PETITION OF:

 

Name:

District/Address:

Richard T. Moore

Worcester and Norfolk


SENATE DOCKET, NO. 1474        FILED ON: 1/18/2013

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1391

By Mr. Richard T. Moore, a petition (accompanied by bill, Senate, No. 1391) of Richard T. Moore for legislation relative to sales tax relief in the aftermath of an emergency.  Revenue. 


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Thirteen

_______________

 

An Act relative to sales tax relief in the aftermath of an emergency.
 

              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. Section 6 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by adding after subsection (xx), the following new subsection:

              (yy) Sale of office equipment and supplies, machinery, vehicles or other equipment to be used by a business that has been substantially destroyed as a result of an emergency.

              For the purposes of this subsection, the term “emergency” shall mean any situation caused by unforeseen circumstances which render currently used real property unusable or unavailable for the purposes intended and which creates an immediate need for other real property to preserve the health or safety of persons or property.

              SECTION 2. Notwithstanding any general or special law to the contrary, there shall be a modification of the payroll tax for six months following the occurrence of a natural disaster for businesses with less than fifty employees that are in the process of rebuilding.

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