Amendment ID: S2397-43

Amendment 43

Small Business Energy Exemption Inflation Adjustment

Messrs. Moore and O'Connor move that the proposed new text be amended by inserting after section __ the following section:-

"SECTION XX.  Section 6 of chapter 64H of the General Laws is hereby amended by striking out  subsection (qq) and replacing it with the following subsection:-

(qq) Sales of gas, steam, electricity or heating fuel for use by any business that has 10 or fewer employees that had gross income of less than $2,000,000 for the preceding calendar year, and that reasonably expects gross income of less than $2,000,000 for the current calendar year. For purposes of this paragraph, employees shall include partners, owners, officers and any other individuals who work for the business but shall not include any employee who normally works for fewer than thirty hours per week or who is hired for a period of less than five months. For purposes of this paragraph, a business shall include all members of an affiliated group, as defined by section 1504 of the Internal Revenue Code, and any other combination of related parties as the commissioner may define by regulation; provided, however, that the commissioner may by regulation require that such business shall have first obtained a certification from the commissioner stating that it is entitled to such exemption and shall maintain such employment and other records indicating its continuing eligibility for such exemption; that the vendor keep a record of the sales price of each such separate sale, and the number of such certificate; and any other conditions and requirements under which a business may qualify for this exemption; provided, further, that the burden of proving that such business qualifies shall be upon the vendor unless he takes in good faith from the purchaser such certificate to the effect that the business qualifies for this exemption and such certificate is received and made available to the commissioner not later than sixty days from the date of the notice from the commissioner to produce such certificate.