Bill > S1999

This bill provides meals tax relief to businesses in Massachusetts that were closed and prevented from reopening and serving food and beverages due to the Governor's declaration of a state of emergency related to COVID-19. The key provisions are: 1. Businesses that were in operation in both 2020 and 2021 but closed until October 5, 2020 due to the state of emergency declaration are exempt from submitting meals tax payments to the Department of Revenue from October 5, 2020 through December 31, 2022. 2. Businesses must report their taxable sales revenue to the Department of Revenue to determine their meals tax obligation for 2020 and subsequent years, and the Department will maintain records of the credits. 3. Businesses that paid meals taxes after October 5, 2020 will receive a rebate for those payments within 45 days of the bill's passage, and businesses submitting quarterly payments for 2021 and 2022 will be exempt from making such payments, provided they submit an affidavit explaining why their business remained closed after the June 8, 2020 reopening date.

Budget and Finance

https://malegislature.gov/Bills/192/S1999