Budget & Taxes (Sales Tax)

introduced · Massachusetts · House

HD 1787: An Act to extend the research and development sales tax exemption

This bill expands Massachusetts' sales tax exemption for research and development (R&D) purchases to include non-corporate entities like limited liability companies (LLCs) and partnerships. Previously, only manufacturing corporations qualified; the bill now explicitly covers "any entity engaged primarily in R&D activities" filing state tax returns. Non-corporate entities must annually confirm their primary R&D focus and may need to submit supporting documentation. The changes take effect January 1, 2026, applying to qualifying purchases made on or after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands R&D sales tax exemption, providing tax relief to qualifying entities per bill summary.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 2189: An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages

This bill amends tax law to exempt certain fraternal organizations (like lodges or clubs) from sales tax on alcoholic beverages sold under specific conditions. It allows tax-free sales when alcohol is served exclusively to members and their guests in a reserved lounge area not open to the public, or during member-only events (like dinners) held in normally public spaces. The exemption applies only when attendees are limited to members and their qualified guests, and the venue isn't available for general public hire during those events. This change directly affects fraternal organizations seeking tax relief for alcohol service at member-focused gatherings.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax exemption for fraternal orgs, reducing state revenue and weakening tax base by excluding specific sales from taxation.95% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 3469: An Act to establish a downtown vitality fund to strengthen local business districts and main streets

HD 3469 establishes the Downtown Vitality Fund, using 0.75% of Massachusetts' regular retail sales tax (excluding taxes on meals, vehicles, alcohol, etc.) to support local business districts and main streets. The fund provides grants to create or sustain district management entities (like business improvement districts), offer technical assistance, and support economic development plans in municipalities. It prioritizes small business districts in economically disadvantaged areas, underrepresented communities, and culturally significant neighborhoods, requiring local matching funds. The Executive Office of Economic Development administers the fund and must annually report grant disbursements to legislative committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses 0.75% of existing retail sales tax to fund downtown business districts, prioritizing disadvantaged areas through grants and economic development support.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 1856: An Act relative to taxation of equipment used to provide broadband communication services

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1996) of Paul R. Feeney for legislation relative to taxation of equipment used to provide broadband communication services. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly imposes taxation on broadband equipment, generating state revenue per 'Revenue' subject and summary.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 395: An Act repealing the sales tax on boats built or rebuilt in the commonwealth

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2055) of Patrick M. O'Connor for legislation to repeal the sales tax on boats built or rebuilt in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing sales tax on locally built boats provides tax relief, directly aligning with Budget & Taxes support indicators.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 2365: 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 tax relief per support indicator for middle/lower income tax relief.90% confidence ✓ EnergySupports EnergyExempts EV chargers from sales tax, reducing consumer costs for clean energy infrastructure adoption. Directly promotes renewable energy infrastructure development.95% confidence

Sub-Topics Sales Tax Electric Vehicles

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passed · Massachusetts · Senate Feb 27, 2025

SD 309: An Act to allow cities and towns to increase the local tax rate on meals

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1972) of James B. Eldridge for legislation to allow cities and towns to increase the local tax rate on meals. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly authorizes local tax increases on meals to generate revenue, directly addressing tax policy and fiscal management under 'Revenue' subject.95% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 1295: An Act relative to the bundled cell phone taxation

This bill changes how sales tax applies to phone bundles. When a seller offers a mobile device with service (like a phone and a plan), the tax will now be calculated on the device's price instead of just the service plan. It directly affects consumers buying phones with service contracts and phone sellers who bundle devices with plans. The key change modifies existing tax rules to include the device cost in the taxable amount.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands taxable base to include device costs in phone bundles, increasing state tax revenue and strengthening fiscal management.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Jul 6, 2026

S 1985: 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 & TaxesProvides tax exemption for disabled veterans, a form of tax relief aligning with support indicator for targeted tax relief.90% confidence ✓ VeteransSupports VeteransBill grants 100% disabled veterans excise tax exemptions, directly expanding financial benefits for this group.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Mar 16, 2026

H 3021: An Act extending certain existing sales tax exemptions to veteran's organizations

By Representative Ayers of Quincy, a petition (accompanied by bill, House, No. 3021) of Bruce J. Ayers relative to certain sales tax exemptions for veterans’ organizations. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends sales tax exemptions, providing tax relief to veterans' organizations under Revenue category.85% confidence ✓ VeteransSupports VeteransExtends sales tax exemptions to veteran organizations, reducing operational costs and supporting their services per bill title and summary.95% confidence

Sub-Topics Sales Tax

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