Bill Text: MA H2788 | 2009-2010 | 186th General Court | Introduced
Bill Title: Establish a sales tax holiday for certain "Energy Star" products, so-called
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 4/15 at 10:00 AM in Hearing Room B2 [H2788 Detail]
Download: Massachusetts-2009-H2788-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Bradley H. Jones, Jr.
_______________
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 establishing a ENERGY STAR sales tax holiday.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Bradley H. Jones, Jr. |
20th Middlesex |
|
George N. Peterson, Jr. |
9th Worcester |
|
Viriato Manuel deMacedo |
1st Plymouth |
|
Elizabeth Poirier |
14th Bristol |
|
F. Jay Barrows |
1st Bristol |
|
Paul K. Frost |
7th Worcester |
|
Susan Williams Gifford |
2nd Plymouth |
|
Bradford R. Hill |
4th Essex |
|
Richard J. Ross |
9th Norfolk |
|
Todd M. Smola |
1st Hampden |
|
Jeffrey Davis Perry |
5th Barnstable |
|
Robert S. Hargraves |
1st Middlesex |
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act establishing a ENERGY STAR sales tax holiday.
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. Notwithstanding
any general or special law to the contrary, for the days of August 15,
2009 and August 16, 2009, an excise shall not be imposed upon non-business
sales at retail of ENERGY STAR products. For the purposes of this
act, “ENERGY STAR products” shall mean products that are clearly labeled as
such and rated for energy efficiency under the ENERGY STAR program established
in section 324A of the Energy Policy and Conservation Act, as it may be amended
from time to time, and regulated by the Environmental Protection Agency, but shall
not include telecommunications, tobacco products subject to the excise imposed
by chapter 64C of the General Laws, gas, steam, electricity, motor vehicles,
motorboats, meals or a single item the price of which is in excess of $2,500.
SECTION 2. Notwithstanding
any general or special law to the contrary, for the days of August 15,
2009, and August 16, 2009, a vendor shall not add to the sales price or
collect from a non-business purchaser an excise upon sales at retail of ENERGY
STAR products. The commissioner of revenue shall not require a
vendor to collect and pay excise upon sales at retail of ENERGY STAR products purchased
on August 15, 2009 and August 16, 2009. An excise
erroneously or improperly collected during the days of August 15, 2009,
and August 16, 2009, shall be remitted to the department of revenue. This
section shall not apply to the sale of telecommunications, tobacco products
subject to the excise imposed by chapter 64C of the General Laws, gas, steam,
electricity, motor vehicles, motorboats, meals or a single item the price of
which is in excess of $2,500.
SECTION 3. Reporting
requirements imposed upon vendors of tangible personal property, by law or by
regulation, including, but not limited to, the requirements for filing returns
required by chapter 62C of the General Laws, shall remain in effect for sales
for the days of August 15, 2009, and August 16, 2009.
SECTION 4. On
or before December 31, 2009, the commissioner of revenue shall certify to
the comptroller the amount of sales tax forgone, as well as new revenue raised
from personal and corporate income taxes and other sources, pursuant to this
act. The commissioner shall file a report with the joint committee
on revenue and the house and senate committees on ways and means detailing by
fund the amounts under general and special laws governing the distribution of
revenues under chapter 64H of the General Laws which would have been deposited
in each fund, without this act.
SECTION 5. The
commissioner of revenue shall issue instructions or forms, or promulgate rules
or regulations, necessary for the implementation of this act.
SECTION 6. Eligible
sales at retail of ENERGY STAR products under sections 1 and 2 are restricted
to those transactions occurring on August 15, 2009 and August 16, 2009. Transfer
of possession of or payment in full for the property shall occur on 1 of those
days, and prior sales or layaway sales shall be ineligible.
