Bill > H3045

This bill modifies the Massachusetts General Laws to clarify how sales tax is calculated when mobile telecommunications devices (cell phones) are sold together with a service contract. Specifically, the bill stipulates that sales tax will be imposed on the full sales price of the mobile device itself, rather than potentially using a different method of taxation. By inserting language into an existing section of tax law, the bill ensures that when a vendor sells a cell phone bundled with mobile telecommunications services, the entire sales price of the device will be subject to sales tax. This change provides more clarity and potentially increases tax revenue by requiring tax to be calculated based on the complete device price, rather than potentially using a different calculation method. The bill appears to be a technical amendment aimed at standardizing how sales tax is applied to bundled cell phone and service purchases.

Budget and Finance

https://malegislature.gov/Bills/194/H3045