Bill > H3049

This bill proposes to amend Chapter 64H of the Massachusetts General Laws by adding a new subsection that exempts certain personal protective equipment (PPE) from sales tax. Specifically, the bill would create a tax exemption for the following items: facial masks that completely cover the nose and mouth, facial shields that provide full face protection, gloves made of vinyl, latex, or nitrile, and smocks constructed from a combination of polyester and cloth. By creating this sales tax exemption, the bill aims to reduce the financial burden on consumers purchasing these protective items, which became particularly important during the COVID-19 pandemic when personal protective equipment was in high demand. The exemption would apply to the sale of these specific types of PPE, potentially making these essential items more affordable for individuals and businesses.

Budget and Finance

https://malegislature.gov/Bills/194/H3049