This bill imposes a 6.25% sales tax on digital advertising services targeting users in Massachusetts, collected by vendors at the time of sale. It directly affects digital advertisers (vendors) selling to Massachusetts-based audiences, with small vendors earning under $2.5 million annually in such sales exempt. Revenue funds three equal programs: local community TV access (via Dept. of Telecommunications), public health campaigns on safe social media use (via DPH), and AI tools for education (via DESE), after covering 5% in administrative costs. The tax takes effect January 1, 2027, with grants beginning in 2028.
This resolution designates August 9-10, 2025, as the annual sales tax holiday for Massachusetts. It directly affects residents purchasing eligible retail items (like clothing or school supplies) during those dates, as it exempts those purchases from state sales tax. The bill does not create new tax policy but formally sets the dates for an existing annual holiday, as specified in the resolution filed by Representative Fiola.
Senate Bill S 2086 proposes to reduce the state sales tax rate. Specifically, this legislation aims to lower the sales tax to 5%. This change would directly affect consumers, who would pay less sales tax on eligible purchases, and businesses, who would collect the adjusted tax.
By Representative Badger of Plymouth, a petition (accompanied by bill, House, No. 3024) of Michelle L. Badger relative to providing for a sales tax exemption for animal medication prescribed by veterinarians. Revenue.
By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1923) of Michael J. Barrett, James B. Eldridge and Patricia D. Jehlen for legislation to repeal certain tax exemptions for aircraft. Revenue.
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1982) of Ryan C. Fattman and Bruce E. Tarr for legislation to exempt residential security systems from sales tax. Revenue.
By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3146) of Bradley H. Jones, Jr., and others relative to requiring a waiting period for new taxes. Revenue.
By Representative Holmes of Boston, a petition (accompanied by bill, House, No. 3126) of Russell E. Holmes relative to establishing a tax for online advertising. Revenue.
HD 5346 would exempt Software as a Service (SaaS) products - like cloud-based software accessed online - from state sales taxes. It directly affects SaaS providers (businesses selling these services) and their customers, removing a tax burden they currently face. The bill amends tax law by deleting language that treated software transfers as taxable tangible goods and adding a new provision specifically excluding SaaS sales from taxation. This policy change simplifies tax treatment for online software services by making them tax-exempt, aligning with how many similar services are handled in other jurisdictions.
By Mr. Fattman, a petition (accompanied by bill) (subject to Joint Rule 12) of Ryan C. Fattman for legislation to exempt Software as a Service (SaaS) products from sales taxes. Revenue.
