By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2078) of Bruce E. Tarr for legislation to exempt certain medical supplies from the state sales tax. Revenue.
By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3145) of Bradley H. Jones, Jr., and others relative to the gradual elimination of the inventory tax. Revenue.
By Mr. Fernandes, a petition (accompanied by bill, Senate, No. 2004) of Dylan A. Fernandes relative to taxation of digital advertising services. Revenue.
By Representative Kearney of Scituate, a petition (accompanied by bill, House, No. 3157) of Patrick Joseph Kearney relative to repealing the sales tax on boats built or rebuilt in the Commonwealth. Revenue.
By Representative Higgins of Leominster, a petition (accompanied by bill, House, No. 3124) of Natalie M. Higgins and others relative to a sales tax exemption for the sale of used books and other items sold by libraries for fundraising purposes. Revenue.
This bill creates a sales tax exemption for specific items intended for children under age 5. It directly affects parents, caregivers, and retailers by removing sales tax from qualifying children's clothing and accessories purchased for this age group. Key provisions define "children's clothing" (like shirts, diapers, and safety wear) and "children's accessories" (such as hats, gloves, and bibs), while explicitly excluding items like jewelry, bags, or sports equipment. The exemption applies to all qualifying items sold within the state, reducing costs for families buying essential products for infants and toddlers.
This bill would remove the sales tax currently applied to boats built or rebuilt within Massachusetts by local craftsmen. It directly affects boat manufacturers and rebuilders operating in the Commonwealth who pay this tax on their locally produced vessels. The key provision amends Chapter 64H of Massachusetts tax law to exempt these in-state built/rebuilt boats from sales tax. This is a concrete policy change that would reduce costs for Massachusetts-based boat builders.
This bill (HD 264) lowers Massachusetts' state sales tax rate from 6.25% to 5% for both general sales and specific retail transactions covered under Chapters 64H and 64I of the General Laws. It directly affects all consumers purchasing taxable goods or services and businesses collecting sales tax in Massachusetts. The key mechanism is amending two existing tax statutes to reduce the rate, with no additional provisions or exemptions specified. The change would reduce the tax burden on everyday purchases like clothing, electronics, and groceries for residents and businesses.
This bill exempts municipalities from paying the gas tax on fuel they purchase for their operations. It amends the tax code to exclude sales of fuel (like gasoline and diesel) from distributors to municipalities from the existing per-gallon tax. The key mechanism is a specific tax exemption for fuel sold directly to municipal entities, meaning local governments will no longer pay this tax on fuel used for municipal purposes. This directly affects all municipalities in the state that buy fuel for vehicles, equipment, or other municipal operations.
HD 1007 establishes a new tax on digital advertising revenue generated within the commonwealth, targeting large companies with significant digital ad sales. It imposes tiered tax rates (5% for $50M-$100M in annual gross revenue, 10% for $100M-$200M, and 15% for over $200M) on the "assessable base" (revenue from digital ads in the state). Companies earning over $100,000 annually from digital advertising in the commonwealth must file annual returns by April 15 and quarterly estimated tax payments. The tax begins for the 2026 tax year, applying to digital advertising services shown to users in the state via IP address or reasonable presumption.
