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MA H151

MA H151
Exempting certain fraternal organizations from the tax of sales of alcoholic beverages


summary

Introduced
01/20/2015
In Committee
10/19/2015
Crossed Over
Passed
Dead
07/31/2016

Introduced Session

189th General Court

Bill Summary

By Mr. Ayers of Quincy, a petition of Bruce J. Ayers that certain fraternal organizations be exempt from the tax on the sale of alcoholic beverages. Consumer Protection and Professional Licensure.

AI Summary

This bill proposes to exempt certain fraternal organizations from paying the tax on sales of alcoholic beverages. Specifically, it amends Chapter 63A of the General Laws to include "other fraternal organization" alongside "veterans organizations" in a provision related to tax exemptions. The bill further clarifies that this exemption applies to sales of alcoholic beverages made to members and their guests when served in a lounge or similar area exclusively for their use, and not available for public hire. However, this exemption does not apply to sales at special events, gatherings, dinners, or ceremonies if those events occur in areas ordinarily available for public use or hire, even if only members and their qualified guests attend.

Committee Categories

Budget and Finance, Labor and Employment

Sponsors (1)

Last Action

Accompanied a study order, see H4639 (on 09/26/2016)

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