Bill > H3217

This bill introduces a new $0.35 excise tax on retail deliveries in Massachusetts for vendors whose annual sales exceed $1,000,000. Specifically, the tax applies to retail sales of tangible personal property (physical goods) that are delivered by motor vehicle within the state. The tax would be paid by the vendor to the state commissioner at the same time they file their standard tax return. To qualify for the tax, the delivery must include at least one item of taxable merchandise. The bill amends Chapter 64H of the General Laws to add this new section, which aims to generate additional revenue by imposing a small fee on delivery-based retail transactions. This type of tax is increasingly common as e-commerce and home delivery services have expanded, providing states with a new mechanism to collect revenue from modern retail transactions.

Budget and Finance

https://malegislature.gov/Bills/194/H3217