MA H1548

Bill

Relative to a 2017 sales tax holiday

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 providing sales tax holidays, so-called, on the dates of August 12 and 13, 2017. Revenue.

AI Summary

This bill establishes a sales tax holiday on August 12 and 13, 2017, during which an excise tax will not be imposed on the retail sale of most tangible personal property. Vendors are prohibited from collecting the sales tax during this period, and any tax erroneously collected must be remitted to the Department of Revenue. The bill also requires the Commissioner of Revenue to report on the amount of sales tax forgone and any new revenue generated from personal and corporate income taxes as a result of the holiday. The Commissioner is authorized to issue instructions, forms, or regulations necessary for the implementation of the act. The bill specifies that only sales occurring and possession transferred on the designated dates are eligible for the tax holiday.

Committee Categories

Budget and Finance

Sponsors (18)

Jay Barrows (R), Donnie Berthiaume (R), Nick Boldyga (R), Angelo D'Emilia (R), Kim Ferguson (R), Paul Frost (R), Susan Gifford (R), Sheila Harrington (R), Bradford Hill (R), Steven Howitt (R), Brad Jones (R), Kevin Kuros (R), Joe McKenna (R), Dave Muradian (R), Matt Muratore (R), Elizabeth Poirier (R), Todd Smola (R), Timothy Whelan (R),

Last Action

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

Official Document

https://malegislature.gov/Bills/190/H1548

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H1548
Bill	https://malegislature.gov/Bills/190/H1548.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
H1578	Relative to lowering the sales tax to 5%	Accompanied a study order, see H4244	Similar To
H1612	Relative to the refund of sales tax upon return of merchandise	Accompanied a study order, see H4244	Similar To
H1619	Relative to bundled cellular telephone transactions	Accompanied a new draft, see H3664	Similar To
H3316	Relative to growing the creative economy	Accompanied a study order, see H4244	Similar To
H3341	Regarding a sales tax exemption	Accompanied a study order, see H4244	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
H4244	House study order	No further action taken	Replaced by
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

Bill > H1548

MA H1548

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (18)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary