summary
Introduced
04/15/2015
04/15/2015
In Committee
04/15/2015
04/15/2015
Crossed Over
Passed
Dead
07/31/2016
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)
Robert Hedlund (R)*,
David DeCoste (R),
Viriato deMacedo (R),
Ryan Fattman (R),
Donald Humason (R),
Richard Ross (R),
Bruce Tarr (R),
Last Action
Accompanied H2517 (on 05/07/2015)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/189/Senate/S1487 |
| State Bill Page | https://malegislature.gov/Bills/189/S1487 |
| Bill | https://malegislature.gov/Bills/189/S1487.pdf |
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