Bill

Bill > S1957


MA S1957

MA S1957
To establish a vendors’ collection allowance


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd General Court

Bill Summary

For legislation to establish a vendors’ collection allowance. Revenue.

AI Summary

This bill establishes a "vendors' collection allowance" that allows vendors collecting sales tax under Chapters 64H and 64I of the Massachusetts General Laws to retain up to 2% of the total tax collected, up to a maximum of $750 per calendar year. The vendor can deduct the allowance from the taxes they remit during the standard reporting period, but once the $750 annual limit is reached, they cannot deduct any further amount until the start of the next calendar year.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H4727 (on 06/24/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/S1957
BillText https://malegislature.gov/Bills/193/S1957.pdf
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