Budget & Taxes (Sales Tax)

introduced · Massachusetts · House

HD 6003: An Act authorizing an increase in the limit of the local (hotel) excise tax that the town of Franklin may impose

This bill allows the town of Franklin to raise its local tax on hotel and motel stays from six percent to eight percent. It directly affects lodging businesses in Franklin and the guests who pay the tax on their room rates. The change overrides the previous state limit for municipalities other than Boston, permitting the town to collect up to eight percent on these transactions. The law becomes effective immediately upon passing.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill increases local hotel excise tax from 6% to 8%, directly raising costs for consumers and businesses, which aligns with opposing indicators of increasing taxes.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 2229: 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 & TaxesOpposes Budget & TaxesProvides tax credit to semiconductor companies, a corporate tax break, aligning with 'creates tax breaks primarily for wealthy' per indicators85% confidence

Sub-Topics Sales Tax Tax Credits

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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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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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in committee · Massachusetts · House Jul 17, 2025

HD 4893: An Act exempting precious metal purchases from state sales tax

By Representative Marsi of Dudley, a petition (subject to Joint Rule 12) of John J. Marsi relative to exempting precious metal purchases from the sales tax. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts precious metal purchases from sales tax, creating a tax break primarily for wealthy investors, aligning with 'oppose' indicators.85% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 4080: An Act establishing a friends and family rate

This bill establishes a "Friends and Family Rate" for hotels and motels, allowing operators to rent rooms at a discounted price to their employees and the employees' relatives or friends. It directly affects hotel/motel operators and their employees' families by creating a specific rate category for these stays. The key provision changes how excise tax applies: rooms rented under this rate are taxed based solely on the operator's set discounted rate (not the standard $15/day rate). This creates a tax mechanism specific to employee/family discounts, altering how the tax is calculated for those particular rooms.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by taxing discounted rates instead of standard $15/day, weakening fiscal intake through altered excise tax application.90% confidence

Sub-Topics Sales Tax

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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 3979: An Act to establish a vendors’ collection allowance

HD 3979 allows vendors who collect state sales tax under specific chapters to retain 2% of the total tax they collect each year. This retention is capped at $750 annually when combined with similar allowances from another tax provision. Vendors would deduct this 2% directly from the tax they collect during their regular reporting period. Once a vendor reaches the $750 limit in a calendar year, they cannot deduct further amounts until the next year begins. The bill directly affects vendors handling state sales tax under these chapters.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by allowing vendors to retain 2% of collected sales tax (capped at $750), directly weakening budget receipts.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Jul 23, 2026

S 2055: 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 & TaxesOpposes Budget & TaxesRepealing sales tax reduces state revenue, weakening fiscal management and budgetary resources.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · House Apr 2, 2026

H 3199: An Act to establish a sales tax exemption for earth day

By Representative Michael J. Moran of Boston, a petition (accompanied by bill, House, No. 3199) of Michael J. Moran relative to establishing a sales tax exemption on Earth Day for purchases of “Energy Star” products, so-called, and hybrid motor vehicles. Revenue.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates sales tax exemption, reducing state revenue, aligning with tax break indicator for oppose.95% confidence ✓ EnergySupports EnergyBill creates tax exemption for Energy Star products and hybrid vehicles, directly incentivizing energy-efficient purchases and aligning with energy efficiency promotion.95% confidence ✓ EnvironmentSupports EnvironmentBill incentivizes purchasing Energy Star products and hybrid vehicles via sales tax exemption, directly promoting energy efficiency and reduced emissions per bill summary.95% confidence

Sub-Topics Sales Tax Tax Incentives

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