Mr. Kocot of Northampton move to amend the bill by adding at the end thereof the following new section:-
“Section .
Section 1 of Chapter 64H of the General Laws is hereby amended by striking the definition of “Services” and inserting the following:- “”Services”, a commodity consisting of activities engaged in by a person for another person for a consideration; provided, that the term “services” shall include activities performed by a person who offers his services to the public and shall include services rendered to a member of an affiliated group, as defined by section 1504 of the Internal Revenue Code, by another member of the same affiliated group that does not sell to the public the type of service provided to its affiliate; and provided further, that the term services shall include telecommunication services, internet access services, electronic mail services, electronic bulletin board services, web hosting services, on-line computer services, internet sales transactions, internet fund transfers and internet travel services purchases, including bus, train, airline, ship and lodging reservations. Nothing herein shall exempt from tax sales of tangible personal property subject to tax under this chapter.”