Bill > S1374

This bill establishes a temporary "meals tax holiday" in Massachusetts, meaning that for a specific period from March 24th to March 28th, 2013, an excise tax, which is a type of sales tax, will not be imposed on meals purchased in restaurants. Restaurants are prohibited from adding this tax to customer bills or collecting it during this period, and the Commissioner of Revenue, who oversees tax collection, will not require restaurants to remit taxes on these specific sales; however, any tax that is mistakenly collected must be returned to the Department of Revenue. While the tax itself is suspended, restaurants are still required to follow all other reporting obligations, such as filing tax returns as mandated by chapter 62C of the General Laws. The Commissioner of Revenue is authorized to issue any necessary guidance or regulations to implement this tax holiday, and it's important to note that this holiday only applies to the state meals excise tax and does not affect any local taxes that cities and towns might impose on restaurant meals, which will continue to be collected.