By Mr. Lewis, a petition (accompanied by bill, Senate, No. 2028) of Jason M. Lewis relative to the sales tax for certain purchases by rental companies. Revenue.
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1985) of Ryan C. Fattman and Bruce E. Tarr for legislation relative to 100% disabled veteran excise tax exemptions. Revenue.
By Representative Rogers of Cambridge, a petition (accompanied by bill, House, No. 3225) of David M. Rogers relative to sales tax exemptions for battery electric vehicles or fuel cell powered vehicles. Revenue.
By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 3053) of Michelle L. Ciccolo relative to providing for a local option transportation excise tax on large employers. Revenue.
This bill would impose a $0.35 excise tax on each retail delivery of tangible personal property within Massachusetts. It directly affects vendors (retailers) with annual sales exceeding $1 million, requiring them to pay this tax per delivery. The tax applies specifically to deliveries made by motor vehicle to a location in Massachusetts, excluding deliveries of items not subject to state sales tax. Vendors would pay the tax when filing their regular sales tax returns. The revenue generated would support state programs, as stated in the bill's purpose.
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.
By Representative Galvin of Canton, a petition (accompanied by bill, House, No. 3101) of William C. Galvin relative to vehicle registration fees and sales taxes for disabled veterans. Revenue.
By Representative Gentile of Sudbury, a petition (accompanied by bill, House, No. 3106) of Carmine Lawrence Gentile and Patrick Joseph Kearney for legislation to allow cities and towns to increase the local tax rate on meals. Revenue.
This bill (HD 1179) expands eligibility for Massachusetts motor vehicle excise tax exemptions to include more people with disabilities. It amends Chapter 60A of the General Laws by replacing the previous requirement of "permanent loss of use of both legs or both arms" with broader criteria: loss of use of one or both feet, one or both hands, or a determination of permanent disability by the medical advisory board under Chapter 90. This change directly affects Massachusetts residents with qualifying disabilities who currently pay vehicle excise taxes. The policy change clarifies and broadens the existing exemption pathway without altering tax rates or creating new administrative processes.
This bill exempts certain disabled veterans from Massachusetts' motor vehicle excise tax. It applies to veterans who are 100% service-connected disabled according to U.S. Veterans Administration records, as defined by federal law. The provision directly affects qualifying veterans by removing the tax obligation on vehicles they own and register in Massachusetts. The key mechanism is a specific exemption added to existing tax law, eliminating the excise tax requirement for these veterans' vehicles.