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Bill > S1487


MA S1487

MA S1487
To provide equitable cellular phone taxation


summary

Introduced
04/15/2015
In Committee
04/15/2015
Crossed Over
Passed
Dead
07/31/2016

Introduced Session

189th General Court

Bill Summary

For legislation to provide equitable cellular phone taxation. Revenue.

AI Summary

This bill aims to ensure fair taxation on cellular phone purchases by amending existing law, specifically Chapter 64H of the General Laws, which deals with sales and use taxes. The key provision is the insertion of a new sentence clarifying that when a vendor sells a mobile telecommunications device, which refers to a cell phone, along with mobile telecommunications services, meaning the plan or service contract, the sales tax will be applied to the price the customer pays for the device itself at the time of purchase. This change provides a clear directive on how the tax should be calculated for these bundled sales, ensuring consistency and equity in how cellular phone transactions are taxed.

Committee Categories

Budget and Finance

Sponsors (7)

Last Action

Accompanied H2517 (on 05/07/2015)

bill text


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