MA S1608

Bill

Providing for sales tax fairness for main street retailers through minimum simplification

Introduced
01/23/2017

In Committee
05/11/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to provide for sales tax fairness for main street retailers through minimum simplification. Revenue.

AI Summary

This bill aims to provide sales tax fairness for main street retailers through minimum simplification. It amends the state's tax laws to require the tax commissioner to administer and enforce the assessment and collection of sales and use taxes, including from remote sellers. The bill also requires the commissioner to take administrative actions to comply with federal requirements, such as providing software and services to identify applicable tax rates, certifying software providers, limiting audits, and requiring only one sales and use tax return per month. If a federal law is enacted to authorize states to require remote sellers to collect sales and use taxes, the state shall require such collection and the commissioner shall establish rules and regulations for the assessment, collection, and enforcement of the tax.

Committee Categories

Budget and Finance

Sponsors (2)

Michael Rodrigues (D), Alan Silvia (D),

Last Action

Bill reported favorably by committee and referred to the committee on Senate Ways and Means (on 05/11/2017)

Official Document

https://malegislature.gov/Bills/190/S1608

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/S1608
Bill	https://malegislature.gov/Bills/190/S1608.pdf

Bill	Bill Name	Last Action	Type
H1484	Repealing the sales tax on boats built or rebuilt in the Commonwealth	Accompanied a study order, see H4244	Similar To
H1498	Relative to bundled cellular telephone transactions	Accompanied a new draft, see H3664	Similar To
H1558	To promote sales tax fairness for main street retailers	Accompanied a new draft, see H3666	Similar To
H1612	Relative to the refund of sales tax upon return of merchandise	Accompanied a study order, see H4244	Similar To
H3316	Relative to growing the creative economy	Accompanied a study order, see H4244	Similar To
H3666	To promote sales tax fairness for main street retailers	No further action taken	Similar To
H3816	Similar Bills	Text of an amendment, see H3680	Similar To
H4114	For a law relative to reducing the burden of sales and use taxes and requiring a sales tax free weekend	No further action taken	Similar To
S1497	Improving the fairness of our tax laws	Accompanied a study order, see S2497	Similar To
S2093	Similar Bills	See H3680	Similar To
S382	Relating to contribution fairness	Accompanied a study order, see S2399	Similar To

Bill > S1608

MA S1608

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary