Amendment #232 to H4400

An Amendment Establishing an Annual Sales Tax Holiday

Representatives Diehl of Whitman, O'Connell of Taunton, Boldyga of Southwick, DeCoste of Norwell, Lyons of Andover and Mirra of West Newbury move to amend the bill by adding the following section:

“SECTION XXX. (a) Notwithstanding any general or special law to the contrary, for the consecutive third Saturday and third Sunday in August each year, an excise shall not be imposed upon nonbusiness sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. For the purposes of this act, tangible personal property shall not include telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, or a single item the price of which is in excess of $2,500.

(b) Notwithstanding any general or special law to the contrary, for the consecutive third Saturday and third Sunday of August, a vendor shall not add to the sales price or collect from a nonbusiness purchaser an excise upon sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. The commissioner of revenue shall not require a vendor to collect and pay excise upon sales at retail of tangible personal property purchased on the consecutive third Saturday and third Sunday of August. An excise erroneously or improperly collected during the consecutive third Saturday and third Sunday of August, shall be remitted to the department of revenue. This section shall not apply to the sale of telecommunications, tobacco products subject to the excise imposed by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles, motorboats, or a single item the price of which is in excess of $2,500.

(c) Reporting requirements imposed upon vendors of tangible personal property, by law or by regulation, including, but not limited to, the requirements for filing returns required by chapter 62C of the General Laws, shall remain in effect for sales for the days of the consecutive third Saturday and third Sunday of August.

(d) The commissioner of revenue shall issue instructions or forms or promulgate rules or regulations, necessary for the implementation of this act.

(e) Eligible sales at retail of tangible personal property under sections 175 and 176 of chapter 64H are restricted to those transactions occurring on the consecutive third Saturday and third Sunday of August. Transfer of possession of or payment in full for the property shall occur on one of those days, and prior sales or layaway sales shall be ineligible.

(f) This act shall take effect beginning August 19, 2019."

Additional co-sponsor(s) added to Amendment #232 to H4400

An Amendment Establishing an Annual Sales Tax Holiday