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HOUSE DOCKET, NO. 2426         FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2535

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bradley H. Jones, Jr.

_______________

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 Sales Tax Holiday in the Commonwealth for the Year 2011.

_______________

PETITION OF:

 

Name:

District/Address:

Bradley H. Jones, Jr.

20th Middlesex

Donald F. Humason, Jr.

4th Hampden

Marc T. Lombardo

22nd Middlesex

Sheila C. Harrington

1st Middlesex

Randy Hunt

5th Barnstable

F. Jay Barrows

1st Bristol

Shaunna O'Connell

3rd Bristol

Susan Williams Gifford

2nd Plymouth

Daniel K. Webster

6th Plymouth

Todd M. Smola

1st Hampden

Kevin J. Kuros

8th Worcester

Angelo L. D'Emilia

8th Plymouth

Ryan C. Fattman

18th Worcester

Daniel B. Winslow

9th Norfolk

Kimberly N. Ferguson

1st Worcester

Matthew A. Beaton

11th Worcester

Nicholas A. Boldyga

3rd Hampden

David T. Vieira

3rd Barnstable

Steven L. Levy

4th Middlesex

Bruce E. Tarr

 

Steven S. Howitt

4th Bristol

Paul K. Frost

7th Worcester

George T. Ross

2nd Bristol

George N. Peterson, Jr.

9th Worcester

Bradford Hill

4th Essex

Elizabeth A. Poirier

14th Bristol

Viriato Manuel deMacedo

1st Plymouth


HOUSE DOCKET, NO. 2426        FILED ON: 1/20/2011

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2535

By Mr. Jones of North Reading, a petition (accompanied by bill, House, No. 2535) of Bradley H. Jones, Jr., and others for legislation to establish a sales tax holiday for the year 2011.  Revenue. 


The Commonwealth of Massachusetts
 

_______________

In the Year Two Thousand Eleven

_______________

 

An Act Establishing a Sales Tax Holiday in the Commonwealth for the Year 2011.
 

              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 August 20, 2011 and August 21, 2011, an excise shall not be imposed upon nonbusiness sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. For the purposes of this act, tangible personal property shall not include telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.

              SECTION 2. Notwithstanding any general or special law to the contrary, for the days of August 20, 2011 and August 21, 2011, a vendor shall not add to the sales price or collect from a nonbusiness purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. The commissioner of revenue shall not require a vendor to collect and pay excise upon sales at retail of tangible personal property purchased on August 20, 2011 and August 21, 2011. An excise erroneously or improperly collected during the days of August 20, 2011 and August 21, 2011, shall be remitted to the department of revenue. This section shall not apply to the sale of telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is in excess of $2,500.

              SECTION 3. Reporting requirements imposed upon vendors of tangible personal property, by law or by 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 for the days of August 20, 2011, and August 21, 2011.

              SECTION 4. On or before December 31, 2011, the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from personal and corporate income taxes and other sources, pursuant to this act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under chapter 64H of the General Laws which would have been deposited in each fund, without this act.

              SECTION 5. The commissioner of revenue shall issue instructions or forms or promulgate rules or regulations, necessary for the implementation of this act.

              SECTION 6. Eligible sales at retail of tangible personal property under sections 175 and 176 are restricted to those transactions occurring on August 20, 2011 and August 21, 2011. Transfer of possession of or payment in full for the property shall occur on 1 of those days, and prior sales or layaway sales shall be ineligible.

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