Bill > S1398

This bill proposes to amend existing Massachusetts law by establishing a new fund called the "Water and Wastewater Infrastructure Fund" and imposing an excise tax on bottled water. The fund, which will be managed by the Division of Local Services within the Department of Revenue, will receive all revenue generated from the new tax. This excise tax will be levied at a rate of five cents per bottle on all bottled water sold, defined as any water, including flavored, unflavored, spring, or vitamin water, sealed in bottles for sale and consumption. The money collected from this tax will then be allocated to entities responsible for maintaining and replacing water and wastewater infrastructure. The Commissioner of Revenue will be tasked with enforcing this new chapter and collecting the taxes.