Budget & Taxes (Sales Tax)

introduced · Massachusetts · House

HD 857: An Act regarding a sales tax exemption

This bill amends tax law to exempt certain retail sales from taxation. Specifically, it creates a new exemption for retail sales made within 10 miles of the New Hampshire border. This directly affects retailers operating in border communities, removing their obligation to collect sales tax on qualifying transactions within that zone. The change modifies the existing tax code without altering other tax rates or requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates sales tax exemption for border retailers, reducing state revenue and weakening fiscal management by limiting tax collection.90% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 366: An Act relative to the sales tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill closes tax loophole by removing sales tax exemption for rental companies, increasing state revenue through standard sales tax on vehicle purchases, aligning with closing tax loopholes (support indicator).95% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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passed · Massachusetts · Senate Mar 10, 2025

SD 2399: An Act dedicating one-percent of the recreational marijuana excise tax to youth substance use prevention

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates existing marijuana tax revenue to fund youth prevention programs, aligning with fiscal management and program funding indicators.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 991: An Act repealing advance sales tax payments

SD 991 repeals Section 16B of Chapter 62C of the General Laws, which required businesses to pay sales tax in advance. This change would eliminate the advance payment requirement for businesses that previously had to remit sales tax before the end of the tax period. The bill directly affects businesses subject to this specific tax payment rule under current law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepealing advance sales tax payments delays government revenue collection, weakening fiscal management by reducing timely tax inflows.85% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 536: An Act relative to the sales tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly aims to generate revenue through sales tax changes for rental company purchases, directly supporting budget/tax policies.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 883: An Act relative to 100% disabled veteran excise tax exemptions

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill grants excise tax exemption for 100% disabled veterans, providing targeted tax relief per Revenue subject.90% confidence ✓ VeteransSupports VeteransBill provides 100% disabled veteran excise tax exemptions, directly expanding financial benefits and reducing tax burden for eligible veterans.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Mar 18, 2026

H 3225: An Act relative to sales tax exemption

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides sales tax exemption for EVs/fuel cell vehicles, a direct tax relief measure aligning with 'support' indicators for tax relief.95% confidence ✓ EnergySupports EnergyExempts battery electric/fuel cell vehicles from sales tax, incentivizing adoption to reduce fossil fuel dependence and promote clean energy vehicles.95% confidence

Sub-Topics Sales Tax Tax Incentives Energy Storage

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passed · Massachusetts · House Mar 12, 2026

H 3053: An Act providing for a local option transportation excise tax on large employers

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new excise tax on large employers to generate transportation revenue, directly funding public infrastructure through tax-based budget allocation.95% confidence ✓ TransportationSupports TransportationBill creates a local transportation excise tax on large employers to generate revenue specifically for transportation infrastructure funding.95% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 2574: An Act relative to retail deliveries

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new $0.35 excise tax on retailers to generate state revenue, directly increasing tax collections under Budget & Taxes framework.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House May 11, 2026

H 144: An Act dedicating one-percent of the recreational marijuana excise tax to youth substance use prevention

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates 1% of marijuana excise tax revenue to youth prevention program, directly allocating tax funds to a public service initiative.95% confidence

Sub-Topics Sales Tax

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