Bill > H2619

This bill proposes to amend existing Massachusetts law, specifically chapter 64H of the General Laws which deals with sales and use taxes, by adding a new provision that would exempt certain retail sales from sales tax. The key provision is that any retail sale, which refers to the sale of tangible personal property or services to consumers for their own use and not for resale, made within a ten-mile radius of the New Hampshire border would be exempt from sales tax. This exemption is intended to provide a financial benefit to communities located near the New Hampshire border, potentially encouraging local spending and economic activity in those areas.