Bill > H3071

This bill provides meals tax relief for certain small businesses in Massachusetts. Specifically, the bill exempts businesses with average annual revenues of less than $4 million, that were in operation in both 2020 and 2021 during the declared state of emergency, and employ 50 or fewer full-time employees, from submitting meals tax payments to the Department of Revenue for 2020 and 2021. Businesses that deferred 2020 meals tax payments are not required to pay those taxes, but must report their taxable sales revenue. Businesses that paid 2020 meals taxes will receive a rebate within 45 days of the bill's passage. Businesses submitting quarterly meals tax payments for 2021 are exempt from making those payments, but must still report their meals tax revenue. The bill also requires that all qualifying businesses have the necessary licenses and paperwork filed for 2021.

Budget and Finance

https://malegislature.gov/Bills/192/H3071