Bill > H2963

This bill exempts certain small businesses from the telecommunications sales tax in Massachusetts. Specifically, it exempts any sole proprietorship, partnership, limited liability company, corporate trust, corporation, or other business that is independently owned and operated, qualifies as a small business under the Small Business Administration's criteria and size standards, and employs fewer than 100 employees in the commonwealth or does under $2 million of business annually for retail and service industries. This exemption applies to the sales tax imposed on telecommunications services, as defined in the state's General Laws.

Budget and Finance

https://malegislature.gov/Bills/192/H2963