Bill Text: MA H2674 | 2009-2010 | 186th General Court | Introduced


Bill Title: That certain fraternal organizations be exempt from the tax on the sale of alcoholic beverages

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 10/14 at 10:00 AM in Hearing Room B2 [H2674 Detail]

Download: Massachusetts-2009-H2674-Introduced.html

The Commonwealth of Massachusetts

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PRESENTED BY:

Bruce J. Ayers

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
                Court assembled:

                The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:

An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages.

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PETITION OF:

 

Name:

District/Address:

Bruce J. Ayers

1st Norfolk


 

[SIMILAR MATTER FILED IN PREVIOUS SESSION

SEE HOUSE, NO. 2834 OF 2007-2008.]

The Commonwealth of Massachusetts

 

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In the Year Two Thousand and Nine

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An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages.



                Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

SECTION 1.  Section one of Chapter 63A of the General Laws, as appearing in the 2004 Official Edition, is hereby amended by inserting in line 9 after the words “veterans organizations” the following phrase:— “or other fraternal organization”.

Chapter 63A of the General Laws, as appearing in the 2004 Official Edition, is hereby further amended by inserting the following section:—

Section 6. Section 2 shall not apply to sales of alcoholic beverages made to members of the organization and their guests if such beverages are served in a lounge or similar area which is reserved for the exclusive use of such members and guests and which is not otherwise available for use or hire by the general public. Said section 2 shall also not be effective when sales of alcoholic beverages are made at special events, gatherings, dinners and ceremonies of the organization if such sales are made in a lounge or similar area that is ordinarily available for use or hire by the general public; provided that the only attendees are members and their duly qualified guests.

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