MA H1478

Bill

Relative to the bundled cell phone taxation

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to the sales tax on mobile telecommunications devices purchased with a service contract. Revenue.

AI Summary

This bill proposes to amend the existing Massachusetts sales tax law (Chapter 64H of the General Laws) to impose the sales tax on the price of a mobile telecommunications device (such as a cell phone) when it is sold as part of a service contract, rather than just on the service contract itself. The goal is to ensure that the sales tax is applied to the full value of the bundled purchase, including both the device and the service.

Committee Categories

Budget and Finance

Sponsors (24)

Brian Ashe (D), Jay Barrows (R), James Cantwell (D), Tackey Chan (D), Angelo D'Emilia (R), Shawn Dooley (R), James Dwyer (D), Kim Ferguson (R), Paul Frost (R), Colleen Garry (D), Susan Gifford (R), Paul Heroux (D), Steven Howitt (R), Brad Jones (R), Louis Kafka (D), Hannah Kane (R), Kevin Kuros (R), Joe McKenna (R), Leonard Mirra (R), Shaunna O'Connell (R), Elizabeth Poirier (R), Bruce Tarr (R), Dave Vieira (R), Timothy Whelan (R),

Last Action

Accompanied a new draft, see H3664 (on 05/04/2017)

Official Document

https://malegislature.gov/Bills/190/H1478

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H1478
Bill	https://malegislature.gov/Bills/190/H1478.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
H201	Prohibiting robocalls to all mobile telephone devices	Read second and ordered to a third reading	Similar To
H3316	Relative to growing the creative economy	Accompanied a study order, see H4244	Similar To
H3664	Relative to bundled cellular telephone transactions	No further action taken	Replaced by
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
S1643	Relative to vehicle registration and sales tax	Accompanied a study order, see S2497	Similar To
S1650	Reducing the sales tax to 5 percent	Accompanied a study order, see S2497	Similar To
S198	Relative to a permanent annual sales tax holiday	Accompanied a study order, see H4584	Similar To
S2103	To prevent driver distraction and motor vehicle fatalities	No further action taken	Similar To

Bill > H1478

MA H1478

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (24)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary