Amendment #19 to H3514

An Amendment Relative to Equitable Cell Phone Taxation

Mr.  Cutler of Duxbury moves to amend the bill by adding the following section:

Section XXXX.  Section 6 of chapter 64H of the General Laws is hereby amended by inserting the following new section:

(yy) Allowances afforded to a purchaser in a bundled cellular telephone transaction, so-called. For the purposes of this subsection, allowances exempt from taxation shall be the difference between the amount the dealer charges for a particular telephone in a bundled transaction and the price the dealer would charge for that same telephone in an unbundled transaction.