Budget Amendment ID: FY2015-S4-11-R1

Redraft OTH 11

Meals Tax Holiday

Messrs. Tarr, Ross and Humason moved that the proposed new text be amended moved that the bill be amended by inserting, after section__, the following new sections:-

“SECTION__. Notwithstanding any general or special law to the contrary, for the days of August 10, 2014 through August 14, 2014, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as appearing in the 2012 Official Edition, shall be suspended.

SECTION__. Notwithstanding any general or special law to the contrary, for the days of August 10, 2014 through August 14, 2014, inclusive, a restaurant in the commonwealth shall not add to the sales price or collect from a customer an excise upon sales of meals. The commissioner of revenue shall not require any restaurant to collect and pay excise upon sales of meals purchased on the days of August 10, 2014 through August 14, 2014, inclusive. An excise erroneously or improperly collected during the days of August 10, 2014 through August 14, 2014, inclusive, shall be remitted to the department of revenue.

The provisions of this section shall not be applicable to the local option meals excise tax under Section 1-6 of Chapter 64L of the General Laws, as appearing in the 2012 Official Edition, which shall remain in full force and effect on August 10-14, 2014.””