Sections 55 through 59 of chapter 141 of the acts of 2003 are hereby amended by striking out the 55^th through 59^th paragraphs and inserting in place thereof the following paragraphs:

SECTION 55. Notwithstanding any general or special law to the contrary, for the days of the second Saturdays in February and August, no excise shall be imposed upon non-business sales at retail in the commonwealth of tangible personal property, as defined in section 1 of chapter 64H of the General Laws, but for the purposes of this act, tangible personal property shall not include telecommunications, gas, steam, electricity, motor vehicles, boats, meals, or any single item whose price is in excess of $2,500.

SECTION 56. Notwithstanding any general or special law to the contrary, for the days of  the second Saturdays in February and August , no vendor in the commonwealth shall add to the sales price or collect from any purchaser any excise upon sales at retail of tangible personal property, as defined in section 1 of chapter 64H of the General Laws. The commissioner of revenue shall not require any vendor to collect and pay excise upon sales at retail of tangible personal property purchased on the day of the second Saturdays in February and August, but any excise erroneously or improperly collected during the days of the second Saturdays in February and August shall be remitted to the department of revenue. The provisions of this section shall not apply to the sale of telecommunications, gas, steam, electricity, motor vehicles, boats, meals, or any single item whose price is in excess of $2,500.

SECTION 57. Any 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 the second Saturdays in February and August.

SECTION 58. On or before December 31of the current tax year, the commissioner of revenue shall certify to the comptroller the amount of sales tax revenue forgone due to the operation of this act. The commissioner shall issue a report, 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, notwithstanding this act.

SECTION 59. The commissioner of revenue shall issue any instructions or forms, or promulgate rules or regulations, necessary to carry out the purposes of this act.