Amendment #56 to H3400

Wireless Point of Sale

Mr. Cusack of Braintree moves to amend the bill by adding the following section:

SECTION XX.   Subsection (a) of section 18H of chapter 6A of the General Laws as appearing in the 2012 Official Edition, is hereby amended by striking out, in lines 25 to 27 the following sentence:-“For prepaid wireless service, the department shall promulgate regulations establishing an equitable and reasonable method for the remittance and collection of the surcharge or surcharge amounts for such service.”  and inserting in place thereof the following two sentences: “For prepaid wireless service, the department shall promulgate regulations requiring the retail seller of such service to collect the surcharge from the customer at the retail point of sale and remit it to the department of revenue. The department of revenue shall promulgate regulations for the reporting and remittance of the amounts so collected, as well as enforcement of such obligations.”

SECTION XX. Regulations promulgated under section xx shall take effect on July 1, 2016.