Amendment #1 to H3659

Meals Tax Holiday

Mr. Hill of Ipswich moves to amend the bill by adding the following sections:-

“Section XX.  Notwithstanding any general or special law to the contrary, for the days of August 15, 2015 and August 16, 2015, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as appearing in the 2014 Official Edition, shall be suspended.

Section XX.  Notwithstanding any general or special law to the contrary, for the days of August 15, 2015 and August 16, 2015, 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 15, 2015 and August 16, 2015.  An excise erroneously or improperly collected during the days of August 15, 2015 and August 16, 2015 shall be remitted to the department of revenue.”.