Budget Amendment ID: FY2023-S4-158

GOV 158

Meals tax holiday

Mr. Tarr, Ms. Gobi and Messrs. Fattman, O'Connor and Moore moved that the proposed new text be amended by inserting after section _ the following section:-

"SECTION XX. (a) Notwithstanding any general or special law to the contrary, for the days of October 2-7 2022, inclusive, the tax imposed upon meals pursuant to chapter 64H of the General Laws, as most recently amended by section 157 of chapter 27 of the Acts of 2009, shall be suspended.

(b) Notwithstanding any general or special law to the contrary, for the days of October 2-7, 2022, inclusive, 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 October 2-7, 2022, inclusive, of each calendar year. An excise erroneously or improperly collected during the days of October 2-7, 2022, inclusive, shall be remitted to the department of revenue. Any city or town which imposes a local option meals tax may still collect that tax during these dates.

(c) Reporting requirements imposed upon restaurants by law or 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 on the days of October 2-7, 2022, inclusive.

(d) On or before December 31, 2022 the commissioner of revenue shall certify to the comptroller the amount of sales tax forgone, as well as new revenue raised from person and corporate income taxes and other sources, pursuant to this Act. The commissioner shall file a report with the joint committee on revenue and the house and senate committees on ways and means detailing by fund the amounts under general and special laws governing the distribution of revenues under Chapter 64H of the General Laws which would have been deposited in each fund, without this act.

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