MA H1558

Bill

MA H1558

To promote sales tax fairness for main street retailers

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 collection and administration of all taxes imposed on remote sellers. Revenue.

AI Summary

This bill aims to promote sales tax fairness for main street retailers by authorizing the state to require remote sellers (i.e., online retailers) to collect and remit sales and use taxes. It grants the state revenue commissioner the authority to administer and enforce the assessment and collection of these taxes, including by providing software and services to remote sellers to identify the applicable tax rates, certifying software providers, limiting audits, and requiring only one monthly tax return. The bill is designed to comply with any federal legislation that enables states to simplify the collection of sales and use taxes from remote sellers.

Committee Categories

Budget and Finance

Sponsors (17)

Mike Barrett (D), Jennifer Benson (D), Shawn Dooley (R), James Dwyer (D), Tricia Farley-Bouvier (D), Jay Kaufman (D), Mary Keefe (D), Peter Kocot (D), Jason Lewis (D), Mike Moore (D), Smitty Pignatelli (D), Michael Rodrigues (D), Angelo Scaccia (D), John Scibak (D), Frank Smizik (D), José Tosado (D), Chris Walsh (D),

Last Action

Accompanied a new draft, see H3666 (on 05/04/2017)

Official Document

https://malegislature.gov/Bills/190/H1558

(12 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/H1558
Bill	https://malegislature.gov/Bills/190/H1558.pdf

Bill	Bill Name	Last Action	Type
H126	Allowing retail stores and shops to open on Thanksgiving Day	Accompanied a study order, see H4563	Similar To
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
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	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
S1608	Providing for sales tax fairness for main street retailers through minimum simplification	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	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
S1670	Relative to tax implications of the Volkswagon “Clean Diesel” consent decree	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 > H1558

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (17)

Last Action

Official Document

bill text

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