Budget & Taxes (Sales Tax)

passed · Massachusetts · House Apr 21, 2026

H 3007: An Act relative to the exemption of the sales or use tax for leased motor vehicles

By Representative Arciero of Westford, a petition (accompanied by bill, House, No. 3007) of James Arciero and Anthony Vacca relative to the exemption of the sales or use tax for leased motor vehicles. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill exempts leased vehicles from sales/use tax, providing tax relief and reducing state revenue collection.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Mar 9, 2026

H 3038: An Act to establish a downtown vitality fund to strengthen local business districts and main streets

By Representative Cabral of New Bedford, a petition (accompanied by bill, House, No. 3038) of Antonio F. D. Cabral and others for legislation to establish a downtown vitality fund to strengthen local business districts and main streets funded by a portion of the sales tax. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates existing sales tax revenue to fund downtown business districts, directing tax proceeds toward economic development and local business strengthening.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Dec 22, 2025

S 1972: 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 allows local tax rate increase on meals, directly addressing taxation and generating revenue, advancing Budget & Taxes topic.90% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 888: An Act to exempt certain personal protection equipment from sales tax

This bill exempts specific personal protective equipment (PPE) from state sales tax. It covers masks fully covering the nose and mouth, full-face shields, gloves made of vinyl, latex, or nitrile, and polyester-cloth smocks. Consumers purchasing these listed items would no longer pay sales tax on them. The exemption is added directly to the state tax code under Chapter 64H.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential PPE from sales tax, providing direct tax relief to consumers purchasing necessary items.95% confidence

Sub-Topics Procurement Sales Tax

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introduced · Massachusetts · House

HD 950: An Act exempting disabled veterans from sales tax when leasing a motor vehicle

This bill exempts disabled veterans with a permanent service-connected disability (as determined by the VA) from paying sales tax when leasing one motor vehicle. It directly affects veterans who meet the VA's disability criteria and use the vehicle for personal, noncommercial purposes. The key provision replaces existing language to specifically include leased vehicles under the sales tax exemption, limiting it to a single vehicle per veteran. The exemption applies only to the lease transaction itself, not to vehicle purchases or commercial use.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts disabled veterans from sales tax, providing targeted tax relief for vulnerable groups, aligning with support for fiscal relief in Budget & Taxes.90% confidence ✓ VeteransSupports VeteransExempts disabled veterans from sales tax on leased vehicles, directly expanding tax benefits for veterans with service-connected disabilities per VA determination.95% confidence

Sub-Topics Sales Tax Tax Incentives Veteran Healthcare

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introduced · Massachusetts · House

HD 1956: An Act relative to sales tax reimbursement

This bill (HD 1956) changes how sales tax is calculated when Massachusetts residents replace a stolen vehicle. It treats insurance payments for unrecovered stolen vehicles as trade-in credits, meaning sales tax is only applied to the difference between the new vehicle's price and the insurance payment amount (not the full price). To qualify, the original vehicle must be reported stolen to police and unrecovered, and the insured must provide the seller with insurance documentation confirming the payment was for a stolen vehicle. The bill directly affects car owners replacing vehicles stolen without recovery, reducing their sales tax burden by excluding the insurance portion from taxable value. This is a concrete policy change to the tax code, not a procedural measure.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief by reducing taxable amount for stolen vehicle replacements, lowering burden on residents. Aligns with tax relief for middle-income individuals.95% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 3671: An Act relative to the exemption of the sales or use tax for leased motor vehicles

This bill amends Massachusetts tax law to extend the sales or use tax exemption to leased motor vehicles, which were previously excluded. It directly affects businesses and individuals who lease cars, trucks, or other motor vehicles by removing a sales tax charge on these leases. The key mechanism adds "or leased" to the exemption clause in the existing tax statute, ensuring leased vehicles qualify for the same tax exemption as registered vehicles. This creates a concrete policy change by aligning tax treatment for leased and registered vehicles under state law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends tax exemption to leased vehicles, reducing tax burden per bill's amendment to tax law, aligning with tax relief indicator.90% confidence

Sub-Topics Sales Tax Tax Incentives

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passed · Massachusetts · Senate Feb 27, 2025

SD 291: An Act relative to sales tax reduction to 5%

This bill (SD 291) gradually reduces Massachusetts' statewide sales tax rate from 6.25% to 5% over three years. It lowers the rate to 5.84% effective August 1, 2026; then to 5.43% on August 1, 2027; and finally to 5% on August 1, 2028. The changes apply to all retail sales subject to the state sales tax under Chapters 64H and 64I of the General Laws. This directly affects consumers purchasing goods and businesses collecting sales tax, as their tax burden will decrease incrementally over the specified timeline.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly reduces sales tax rate from 6.25% to 5%, providing direct tax relief to consumers and businesses under Budget & Taxes topic.95% confidence

Sub-Topics Procurement Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 1571: An Act increasing the excise tax rate for jet fuel

By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1924) of Michael J. Barrett, Patricia D. Jehlen and James B. Eldridge for legislation to increase the excise tax rate for jet fuel. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases excise tax on jet fuel to generate revenue, directly advancing fiscal management and budget funding.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 338: An Act establishing a tax exemption for municipalities paying for gas

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2049) of Patrick M. O'Connor for legislation to establish a tax exemption for municipalities paying for gas. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax exemption for municipalities on gas purchases, providing direct tax relief which alignates with 'provides tax relief' indicator for Budget & Taxes.95% confidence

Sub-Topics Sales Tax Tax Incentives

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