Budget Amendment ID: FY2021-S4-79-R1

Redraft OTH 79

Meals Tax Relief

Ms. DiZoglio, Messrs. O'Connor, Tran and Tarr moved that the proposed new text be amended by adding the following section:

SECTION XX. (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 during the period of December 1, 2020, through March 31, 2021, shall be 0.00 per cent of the gross receipts of the vendor from all such sales of such meals during such period.