MA S1920

Bill

Relative to the advanced payment of sales tax

Introduced
03/29/2021

In Committee
03/29/2021

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

For legislation relative to the advanced payment of sales tax. Revenue.

AI Summary

This bill amends Section 16B of Chapter 62C of the General Laws to require certain taxpayers to make advanced payments of sales tax or room occupancy excise tax. Specifically, taxpayers with over $150,000 in annual sales tax or room occupancy excise tax liability must pay either the tax collected on sales made through the 21st day of the last month of the filing period or 75% of the liability from the same calendar month in the prior year, by the 25th day of the last month of the filing period. Taxpayers who underpay the advanced payment may be subject to a 5% penalty, unless the underpayment is due to reasonable cause. The bill exempts certain small taxpayers, as well as materialmen, from this advanced payment requirement.

Committee Categories

Budget and Finance

Sponsors (3)

Joan Lovely (D)*, Elizabeth Malia (D), Mike Moore (D),

Last Action

Accompanied a study order, see H5250 (on 10/03/2022)

Official Document

https://malegislature.gov/Bills/192/S1920

(28 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/S1920
Bill	https://malegislature.gov/Bills/192/S1920.pdf

Bill	Bill Name	Last Action	Type
H2859	Creating a protective facial covering sales tax exemption	Accompanied a study order, see H5043	Similar To
H3013	Relative to sales tax exemptions for gun safes and trigger locks	Accompanied a study order, see H5245	Similar To
H3708	Communication from the Division of Energy Resources of the Executive Office of Energy and Environmental Affairs (under the provisions of section 12 of Chapter 25A of the General Laws) submitting amendments to 225 CMR 14.00 and 15.00, Renewable Energy Portfolio Standard Regulations (RPS).	Report accepted, in concurrence	Similar To
H4085	Authorizing the town of Brookline's Transportation Board to revoke special speed regulations previously approved in compliance with Massachusetts General Law Chapter 90, Section 18 on any public ways under town jurisdiction and return the way to the statutory speed limit established under Massachusetts General Law Chapter 90, Sections 17 and 17C	Accompanied a study order, see H4943	Similar To
H4117	Authorizing the town of Concord to adopt and enforce local regulations restricting new fossil fuel infrastructure in certain construction	No further action taken	Similar To
H4866	Resolutions designating August 13th and 14th, 2022 as the sales tax holiday	Adopted	Similar To
H5250	Study Order	No further action taken	Replaced by
S1164	Relative to the defense against abusive waivers	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1613	Establishing a board of hoisting machinery regulations	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1619	Relative to the use of unmanned aerial systems	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S170	Regulating secondary metals dealings	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S1752	Relative to the timely and consistent payment of law enforcement personnel	Accompanied H2568	Similar To
S1810	Relative to sunsetting tax expenditures	Accompanied a study order, see H5247	Similar To
S1843	Relative to growing the creative economy	Accompanied a study order, see H5247	Similar To
S1854	Exempting residential security systems from sales tax	Accompanied a study order, see H5245	Similar To
S1931	Relative to equalizing the Department of Revenue interest rates	Accompanied H2956	Similar To
S2140	To equitably support enhanced 911 service	Ought NOT to pass (under Joint Rule 10) and placed in the Orders of the Day for the next session	Similar To
S2146	Promoting net neutrality and consumer protection	Accompanied a study order, see S2715	Similar To
S2166	Relative to ensuring gas safety and consumer fairness	Accompanied a study order, see S2715	Similar To
S2233	To reduce gas leaks	Accompanied a study order, see S2715	Similar To
S2282	Relative to gender identity on Massachusetts identification	Amendment #1 () adopted	Similar To
S2316	Relative to the registration and insurance of motorized scooters in the Commonwealth	Accompanied a study order, see S2964	Similar To
S2473	Authorizing the town of Brookline to adopt and enforce local regulations restricting new fossil fuel infrastructure in certain construction	Ought NOT to pass (under Joint Rule 10) and placed in the Orders of the Day for the next session	Similar To
S2484	Relative to third party settlement organizations	Accompanied a study order, see H5250	Similar To
S2538	Relative to H-2B worker mobility	Accompanied a study order, see S2758	Similar To
S2540	Relative to gender identity on Massachusetts identification	No further action taken	Similar To
S96	To lift kids out of deep poverty	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S994	Prohibiting discrimination based on natural hairstyles	Accompanied H1907	Similar To

Bill

Bill Name

Last Action

Type

H2859

Creating a protective facial covering sales tax exemption

Accompanied a study order, see H5043

Similar To

H3013

Relative to sales tax exemptions for gun safes and trigger locks

Accompanied a study order, see H5245

Similar To

H3708

Communication from the Division of Energy Resources of the Executive Office of Energy and Environmental Affairs (under the provisions of section 12 of Chapter 25A of the General Laws) submitting amendments to 225 CMR 14.00 and 15.00, Renewable Energy Portfolio Standard Regulations (RPS).

Report accepted, in concurrence

Similar To

H4085

Authorizing the town of Brookline's Transportation Board to revoke special speed regulations previously approved in compliance with Massachusetts General Law Chapter 90, Section 18 on any public ways under town jurisdiction and return the way to the statutory speed limit established under Massachusetts General Law Chapter 90, Sections 17 and 17C

Accompanied a study order, see H4943

Similar To

H4117

Authorizing the town of Concord to adopt and enforce local regulations restricting new fossil fuel infrastructure in certain construction

No further action taken

Similar To

H4866

Resolutions designating August 13th and 14th, 2022 as the sales tax holiday

Adopted

Similar To

H5250

Study Order

No further action taken

Replaced by

S1164

Relative to the defense against abusive waivers

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S1613

Establishing a board of hoisting machinery regulations

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S1619

Relative to the use of unmanned aerial systems

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S170

Regulating secondary metals dealings

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S1752

Relative to the timely and consistent payment of law enforcement personnel

Accompanied H2568

Similar To

S1810

Relative to sunsetting tax expenditures

Accompanied a study order, see H5247

Similar To

S1843

Relative to growing the creative economy

Accompanied a study order, see H5247

Similar To

S1854

Exempting residential security systems from sales tax

Accompanied a study order, see H5245

Similar To

S1931

Relative to equalizing the Department of Revenue interest rates

Accompanied H2956

Similar To

S2140

To equitably support enhanced 911 service

Ought NOT to pass (under Joint Rule 10) and placed in the Orders of the Day for the next session

Similar To

S2146

Promoting net neutrality and consumer protection

Accompanied a study order, see S2715

Similar To

S2166

Relative to ensuring gas safety and consumer fairness

Accompanied a study order, see S2715

Similar To

S2233

To reduce gas leaks

Accompanied a study order, see S2715

Similar To

S2282

Relative to gender identity on Massachusetts identification

Amendment #1 () adopted

Similar To

S2316

Relative to the registration and insurance of motorized scooters in the Commonwealth

Accompanied a study order, see S2964

Similar To

S2473

Authorizing the town of Brookline to adopt and enforce local regulations restricting new fossil fuel infrastructure in certain construction

Ought NOT to pass (under Joint Rule 10) and placed in the Orders of the Day for the next session

Similar To

S2484

Relative to third party settlement organizations

Accompanied a study order, see H5250

Similar To

S2538

Relative to H-2B worker mobility

Accompanied a study order, see S2758

Similar To

S2540

Relative to gender identity on Massachusetts identification

No further action taken

Similar To

S96

To lift kids out of deep poverty

Bill reported favorably by committee and referred to the committee on Senate Ways and Means

Similar To

S994

Prohibiting discrimination based on natural hairstyles

Accompanied H1907

Similar To

Bill > S1920

MA S1920

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (3)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary