Senate, December 22, 2025 -- The committee on Revenue to whom was referred the petition (accompanied by bill, Senate, No. 1973) of James B. Eldridge, James K. Hawkins and Jason M. Lewis for legislation relative to the imposition of an excise tax to provide for climate change adaptation infrastructure and affordable housing investments in the Commonwealth, report the accompanying bill (Senate, No. 2751)
By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 4219) of Michelle L. Ciccolo for legislation to establish a transportation excise tax for large employers. Revenue.
By Representative Chan of Quincy, a petition (accompanied by bill, House, No. 3049) of Tackey Chan for legislation to exempt certain personal protection equipment from sales tax. Revenue.
By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 144) of Bruce J. Ayers relative to dedicating one-percent of the recreational marijuana excise to youth substance use prevention. Cannabis Policy.
This bill requires third-party food delivery platforms (like Uber Eats or DoorDash) to charge customers a minimum $0.50 delivery fee per order, excluding items not subject to sales tax. It directly affects restaurants using these platforms, the delivery companies themselves, and local municipalities that receive funding. Companies must report annual delivery data to the Department of Public Utilities and pay fees collected from customers. Half of these fees are distributed to cities/towns based on delivery volume to fund transportation infrastructure projects (like road repairs or bike lanes), while the other half goes to the state Transportation Fund. The fee minimum adjusts every two years for inflation.
This bill establishes a minimum $0.50 delivery fee for all third-party food delivery orders in Massachusetts, applied per order regardless of the restaurant's menu price. It requires delivery companies to annually report delivery volumes and collected fees to the Department of Public Utilities, with the fee adjusted for inflation every two years. Revenue from these fees is split equally: half funds municipal transportation infrastructure in cities/towns based on delivery volume, and half goes to the Commonwealth Transportation Fund. The law directly affects delivery platforms, restaurants using their services, and local governments receiving funding. It does not apply to items not subject to state sales tax.
By Representative Chaisson of Foxborough, a petition (accompanied by bill, House, No. 3045) of Michael S. Chaisson, Kimberly N. Ferguson and Bradley H. Jones, Jr., relative to the sales tax on mobile telecommunications devices purchased with a service contract. Revenue.
By Representative Consalvo of Boston, a petition (accompanied by bill, House, No. 1116) of Rob Consalvo relative to the sales tax for replacement of certain stolen vehicles. Financial Services.
This bill (HD 366) removes an existing sales tax exemption for rental companies purchasing motor vehicles, trailers, or other vehicles for business use. It directly affects rental companies defined under Chapter 175, Section 32E½, requiring them to pay sales tax on these vehicle purchases. The key provision overrides previous exemptions in Chapter 64H and related regulations (830 CMR 64H,25,1(7)), making such purchases subject to standard retail sales tax. The change applies immediately to new vehicle acquisitions by qualifying rental businesses.
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 93) of Patrick M. O'Connor for legislation to dedicate one-percent of the recreational marijuana excise to youth substance use prevention. Cannabis Policy.
