Bill > H2670

This bill proposes to amend existing Massachusetts General Laws, specifically Section 6 of Chapter 64H, which deals with sales tax. The key provision is the introduction of a new subsection that clarifies how sales tax applies to "bundled cellular telephone transactions," which are arrangements where a phone and service are sold together. Under this bill, any "allowances" given to a customer in such a bundle will be exempt from sales tax. An allowance is defined as the savings a customer receives on the phone itself when it's part of a bundle, calculated as the difference between the price charged for the phone in the bundle and the price the dealer would normally charge for that same phone if sold separately without a service contract. This change aims to provide tax relief on the phone component of these bundled deals.