Bill > H3227

This bill modifies Section 6 of Chapter 64H of the General Laws to address taxation in bundled cellular telephone transactions. Specifically, the bill introduces a new provision that defines how tax exemptions should be calculated for cellular phone purchases that are part of a bundled transaction. In a bundled transaction, multiple services or products are sold together as a package, which can complicate tax calculations. The bill clarifies that the tax-exempt allowance is the price difference between what a dealer charges for a telephone in a bundled transaction versus what they would charge for the same telephone if sold separately (unbundled). This means that consumers could potentially receive a tax exemption on the portion of a bundled cellular phone purchase that represents the actual value of the device, helping to reduce the overall tax burden on such transactions.

Budget and Finance

https://malegislature.gov/Bills/194/H3227