Bill > H3331

This bill requires "noncollecting vendors" (vendors that sell to Massachusetts customers but do not collect Massachusetts sales tax) to: (1) notify each Massachusetts purchaser that they owe sales or use tax on their purchases from the vendor, subject to a $50 penalty per failure; (2) send an annual notification to each Massachusetts purchaser who spent over $150 with the vendor in the prior year, stating the total amount they spent and their obligation to pay sales/use tax, also subject to a $50 penalty per failure; and (3) send an annual notification to the Massachusetts Department of Revenue stating the total sales tax owed by Massachusetts consumers, subject to a $500,000 penalty for failure. The bill authorizes the Commissioner to adopt rules and procedures to implement these new notification requirements.

Budget and Finance

https://malegislature.gov/Bills/190/H3331