By Ms. Atkins of Concord, petition (accompanied by bill, House, No. 2829) of Cory Atkins and others relative to the sales tax on certain food products.  Revenue.

 

The Commonwealth of Massachusetts

——————

PETITION OF:

 


Cory Atkins

Barbara A. L'Italien

Matthew C. Patrick

Kay Khan

 

 


 

——————

In the Year Two Thousand and Seven.

——————

 

 An Act relative to the sales tax.

 

    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.  Subsection (h) of section 6 of chapter 64H of the General Laws, as appearing in the 2002 Official Edition, is hereby amended by inserting after the first sentence the following sentence:-  “Food products” does not include limited nutritional items sold in all retail stores.

 

SECTION 2.  Said chapter 64H is hereby further amended by inserting after section 6 the following section:-

Section 6A.  Under the provisions of this chapter, a sales tax shall be imposed on the sale in any retail store of any food product that has limited nutritional value.