Bill > H3097

This bill modifies Massachusetts tax law to clarify how sales tax is applied when mobile telecommunications devices (cell phones) are sold together with a service contract. Specifically, the bill introduces a new provision that stipulates sales tax will be calculated and imposed based on the full sales price of the mobile device, even when it is bundled with mobile telecommunications services. By explicitly stating that the tax applies to the device's entire price, the bill aims to provide clear guidance to vendors about how to calculate and collect sales tax in these bundled transactions. This change ensures that the state can collect the appropriate amount of sales tax on cell phone sales that include a service plan, potentially increasing revenue for the state by preventing any ambiguity in taxation that might have previously existed in the law.

Budget and Finance

https://malegislature.gov/Bills/194/H3097