Budget & Taxes (Sales Tax)

introduced · Massachusetts · House

HD 3162: An Act relative to oral nicotine products

This bill defines "oral nicotine products" as noncombustible items like gums or pastes intended for oral absorption (not inhalation), clarifying they are distinct from tobacco, e-cigarettes, or FDA-regulated drugs. It imposes a $2 per ounce excise tax on these products, payable by distributors when the products are manufactured, imported, or brought into Massachusetts. The tax applies to all oral nicotine products sold within the state, excluding exports or products exempt under federal law. This directly affects distributors and retailers of these products in Massachusetts, creating a new tax obligation for their sale.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes $2/oz excise tax on oral nicotine products, generating state revenue under tax policy per bill's tax provision.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 2345: An Act to extend the research and development sales tax exemption

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 2000) of Paul R. Feeney for legislation to extend to qualifying entities sales tax exemptions on research and development. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends sales tax exemption for R&D, providing direct tax relief to qualifying entities, aligning with tax policy support indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Massachusetts · House Apr 24, 2025

HD 4578: An Act repealing the sales tax on boats built or rebuilt in the Commonwealth

By Representative Kearney of Scituate, a petition (subject to Joint Rule 12) of Patrick Joseph Kearney relative to repealing the sales tax on boats built or rebuilt in the Commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepeals sales tax on boats, providing tax relief and reducing government revenue from this source, aligning with tax relief indicators.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Jan 22, 2026

H 3243: An Act relative to disabled service-connected veterans and the motor vehicle excise tax

By Representative Smola of Warren, a petition (accompanied by bill, House, No. 3243) of Todd M. Smola for legislation to exempt certain disabled service-connected veterans from payment of the motor vehicle excise tax. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disabled veterans from motor vehicle excise tax, providing targeted tax relief per SUPPORT indicators.92% confidence ✓ VeteransSupports VeteransExempts disabled service-connected veterans from motor vehicle excise tax, providing direct financial benefit and strengthening veterans' tax relief.95% confidence

Sub-Topics Sales Tax Veteran Healthcare

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passed · Massachusetts · House Mar 9, 2026

H 3121: An Act ending large investor control of homes in Massachusetts

By Representative Hawkins of Attleboro, a petition (accompanied by bill, House, No. 3121) of James K. Hawkins and others for legislation to establish an excise tax for certain applicable taxpayers in excess of the maximum permissible for single-family residences. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes an excise tax on large investors to generate revenue, directly addressing taxation and budget management through new tax revenue streams.95% confidence ✓ HousingSupports HousingBill targets large investors via excise tax to curb control of single-family homes, aligning with tenant protection and affordable housing goals by limiting investor-driven displacement.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Apr 21, 2026

H 3268: An Act providing for certain sales and use tax exemptions

By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 3268) of Marcus S. Vaughn for legislation to provide for certain sales and use tax exemptions for certain items for infants and children. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides sales/use tax exemptions for infant/child items, directly offering tax relief to families, aligning with 'provides tax relief for middle/lower income' indicator.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Jul 23, 2026

S 2005: An Act authorizing an excise tax credit for eligible semiconductor companies

By Mr. Finegold, a petition (accompanied by bill, Senate, No. 2005) of Barry R. Finegold for legislation relative to economic development initiatives. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes tax credit for semiconductor companies, a fiscal incentive promoting economic development through tax policy.95% confidence ✓ TechnologySupports TechnologyProvides tax credit to semiconductor companies, directly funding tech sector infrastructure development per bill title and summary.85% confidence

Sub-Topics Sales Tax Tax Credits

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passed · Massachusetts · House Apr 2, 2026

H 3122: An Act to support educational opportunity for all

By Representatives Higgins of Leominster and Barber of Somerville, a petition (accompanied by bill, House, No. 3122) of Natalie M. Higgins, Christine P. Barber and others relative to the imposition of an annual excise tax upon certain private institutions of higher learning. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on private colleges to generate revenue for educational opportunity, directly funding state education budget through new tax revenue.95% confidence ✓ EducationSupports EducationBill imposes tax on private higher ed institutions to generate revenue for educational opportunity, directly funding education through new revenue stream.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Jun 29, 2026

S 1926: An Act exempting residential electric vehicle chargers from the sales tax

By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1926) of Michael J. Barrett and Vanna Howard for legislation to exempt electric vehicle chargers from the sales tax. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts residential EV chargers from sales tax, providing targeted tax relief per legislative intent.95% confidence ✓ EnergySupports EnergyExempts residential EV chargers from sales tax, reducing cost barriers for EV adoption and promoting clean energy infrastructure transition95% confidence

Sub-Topics Sales Tax Electric Vehicles

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passed · Massachusetts · House Mar 12, 2026

H 3054: An Act to establish a local option municipal excise tax on unused utility corridors

By Representative Ciccolo of Lexington, a petition (accompanied by bill, House, No. 3054) of Michelle L. Ciccolo for legislation to establish a local option municipal excise tax on certain unused utility corridors. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new municipal excise tax for revenue generation, directly advancing tax policy and budget funding mechanisms.85% confidence

Sub-Topics Sales Tax

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