Amendment 211

Amendment ID: S2842-211

Amendment 211

Meals Tax Relief

Ms. DiZoglio and Ms. Moran move that the proposed new text be amended by adding the following new sections:-

SECTION XXXX. (a) Notwithstanding chapters 62C, 64H and 64L of the General Laws or any other general or special law to the contrary, in order to address disruptions caused by the outbreak of the 2019 novel coronavirus, also known as COVID-19, and the effects of the governor’s March 10, 2020, declaration of a state of emergency, there shall be no payment due of the excise imposed upon sales at retail in the commonwealth, by any vendor, on the sale of meals during the period of June 1, 2020, through August 31, 2020, with any return required to be filed pursuant to section 16 of said chapter 62C with respect to the sale of such meals.

(b) The commissioner of revenue may promulgate guidance on the implementation of this section.

(d) This section shall expire the day after the due date of the return required to be filed pursuant to section 16 of said chapter 62C with respect to the sale of such meals.

SECTION XXXX. (a) Notwithstanding chapters 64H and 64L of the General Laws or any other general or special law to the contrary, in order to address disruptions caused by the outbreak of the 2019 novel coronavirus, also known as COVID-19, and the effects of the governor’s March 10, 2020, declaration of a state of emergency, the rate of excise imposed upon sales at retail in the commonwealth, by any vendor, of meals shall be 0.00 per cent of the gross receipts of the vendor from all such sales of such meals.

(b) This section shall be effective immediately upon the effective date of this Act.