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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
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PETITION OF:
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In the Year Two Thousand and Seven.
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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.