MA H2405

Bill

Relative to the bundled cell phone taxation

Introduced
01/22/2019

In Committee
02/27/2020

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

Relative to the sales tax on mobile telecommunications devices purchased with a service contract. Revenue.

AI Summary

This bill aims to amend the General Laws to impose sales tax on the price of mobile telecommunications devices (i.e., cell phones) when sold by a vendor together with mobile telecommunications services (i.e., cell phone service contracts). The current law does not specifically address the taxation of bundled cell phone and service purchases, and this bill seeks to clarify that the sales tax should be levied on the price of the device itself, rather than just the service contract.

Committee Categories

Budget and Finance

Sponsors (14)

Jay Barrows (R), Angelo D'Emilia (R), Kim Ferguson (R), Anne Gobi (D), Steven Howitt (R), Brad Jones (R), Louis Kafka (D), Joe McKenna (R), Matt Muratore (R), Shaunna O'Connell (R), Elizabeth Poirier (R), Jeff Roy (D), Mike Soter (R), Bruce Tarr (R),

Last Action

Bill reported favorably by committee and referred to the committee on House Ways and Means (on 02/27/2020)

Official Document

https://malegislature.gov/Bills/191/H2405

(10 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/H2405
Bill	https://malegislature.gov/Bills/191/H2405.pdf

Bill	Bill Name	Last Action	Type
H2398	Extending certain existing sales tax exemptions to veteran's organizations	Accompanied a study order, see H5128	Similar To
H2478	Relative to establishing a special commission to study the efficacy of funding the construction of public safety buildings through the sales tax	Accompanied a study order, see H5128	Similar To
H2495	In aid of libraries	Accompanied a study order, see H5128	Similar To
H2570	Regarding a sales tax exemption	Accompanied a study order, see H5080	Similar To
H2596	Relative to the refund of sales tax upon return of merchandise	Accompanied a study order, see H5080	Similar To
H2615	Relative to bundled cellular telephone transactions	Accompanied H2405	Replaces
H3793	Requiring the hands-free use of mobile telephones while driving	Reported by H4203	Similar To
H3899	Resolutions designating August 17th and 18th, 2019 as the sales tax holiday	Resolutions adopted	Similar To
H4203	Requiring the hands-free use of mobile telephones while driving	Signed by the Governor, Chapter 122 of the Acts of 2019	Similar To
S1641	Relative to growing the creative economy	Accompanied a study order, see H5080	Similar To

Bill > H2405

MA H2405

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (14)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary