S 1992 Massachusetts Senate · 194th Legislature (2025-2026)

An Act repealing advance sales tax payments

This bill repeals the requirement for businesses to pay sales tax in advance (known as "advance sales tax payments"). It directly affects businesses that currently make pre-paid tax payments before making sales. The repeal would eliminate this specific payment method, requiring businesses to pay sales tax only after completing sales instead of in advance.
Bill status passed 3 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Governor
Introduced Feb 27, 2025 Last action Nov 26, 2025
Floor votes

How they voted

This bill passed the House. No roll call record of that vote is available.
Full legislative history

Actions timeline

Total actions
4
Key actions
1
Committee
1
Feb 27, 2025
Lower · Passed
House concurred
lower
Feb 27, 2025
Committee
Referred to the committee on Revenue
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Ryan Fattman
Ryan Fattman
RRepublican
MA
Worcester and Hampden