Amendment #279 to H3400

An Amendment Relative to a Meals Tax Break

Representatives Cutler of Duxbury, Zlotnik of Gardner and McMurtry of Dedham move to amend the bill by adding the following section:

SECTION XXXX.  Section 1.  Notwithstanding any regular or special law to the contrary, on every Sunday between June 1 and September 31 each year, the tax imposed upon meals pursuant to chapter 64H of the General Laws shall be suspended.

Section 2.  All restaurant reporting requirements imposed by law shall remain in effect throughout this time period, including days when the tax is suspended.

Section 3.  Between the conclusion of each period during which the tax is suspended and the next period during which the tax will be suspended, the commissioner of revenue shall prepare a public report detailing the amount of sales tax forgone, as well as new revenue raised, as a result of the implementation of this section.  The commissioner shall distribute this report to each member of the Joint Committee on Revenue and both the House and Senate Committees on Ways and Means.

Section 4.  The commissioner of revenue shall issue rules and regulations necessary for the implementation of this section.