Bill

Bill > H1596


MA H1596

MA H1596
To spur growth in the local consumer driven retail economy


summary

Introduced
01/23/2017
In Committee
01/23/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to declare a sales tax holiday on August 19, 2017 and August 20, 2017 upon nonbusiness sales at retail of tangible personal property. Revenue.

AI Summary

This bill proposes to establish a sales tax holiday on August 19, 2017 and August 20, 2017 for the nonbusiness retail sales of tangible personal property, excluding certain items such as telecommunications, tobacco products, gas, electricity, motor vehicles, and items over $2,500. The bill prohibits vendors from collecting sales tax during the holiday period and requires the Commissioner of Revenue to certify the amount of sales tax forgone and any new revenue generated from personal and corporate income taxes. The Commissioner is also tasked with issuing instructions or forms necessary for implementing the act, and the eligible sales are restricted to those occurring on the specified dates.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Accompanied a study order, see H4244 (on 02/22/2018)

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