Mass. General Laws c.64H § 6A

Annual sales tax holiday

Table of Contents

Updates

Amended by St.2019, c.49, § 1, effective July 1, 2019

(a)

For the purposes of this section: (i) “annual sales tax holiday” shall mean a Saturday and Sunday occurring concurrently in August designated pursuant to subsection (b); and (ii) “tangible personal property” shall have the same meaning as it does in section 1, except that it shall not include telecommunications services, tobacco products subject to the excise imposed by chapter 64C, marijuana or marijuana products subject to chapter 94G, alcoholic beverages, as defined in section 1 of chapter 138, gas, steam, electricity, motor vehicles, motorboats, meals or a single item the price of which is more than $2,500.

(b)

The general court shall, annually, not later than June 15, adopt a joint resolution designating a 2-day weekend in August of that year as the annual sales tax holiday. If the general court fails to adopt the joint resolution required by this section, the commissioner of revenue shall not later than July 1, designate a 2-day weekend in August of that year as the annual sales tax holiday. The general court or the commissioner of revenue shall, when choosing the sales tax holiday, take into consideration all religious or secular days of observation occurring during the month of August; provided, however, that the commissioner shall designate such days so as to maximize the economic benefit to the commonwealth.

(c)

During the annual sales tax holiday: (i) no tax shall be imposed upon a non-business sale at retail of tangible personal property; (ii) vendors shall not add to the sales price or collect from any non-business purchaser a tax upon a sale at retail of tangible personal property; (iii) the commissioner shall not require a vendor to collect and pay tax upon a sale at retail of tangible personal property; (iv) any excise erroneously or improperly collected by a vendor shall be remitted to the department of revenue; and (v) vendors shall continue to comply with all reporting requirements imposed by law or by regulation, including, but not limited to, the requirements for filing returns under chapter 62C. Eligible sales at retail of tangible personal property pursuant to this section shall be restricted to those transactions occurring on a designated day. Transfer of possession of or original payment in full for the property shall occur on a designated day. The following transactions shall be ineligible for the purposes of this section: (i) transactions where a deposit, prepayment or binding promise to pay is made before the designated days; (ii) prior sales; and (iii) layaway sales.

(d)

(1) The commissioner of revenue shall, annually, not later than December 31, certify to the comptroller the amount of revenue that the commonwealth would have received during the annual sales tax holiday if the annual sales tax holiday had not been in effect, as well as new revenue raised from personal and corporate income taxes and other sources resulting from the annual sales tax holiday.

(2) The commissioner shall, annually, not later than December 31, issue a report, detailing, for each fund affected, the amounts that would have been deposited into each fund if the annual sales tax holiday had not been in effect.

(e)

The commissioner shall promulgate any rules or regulations and shall issue instructions or forms necessary for the implementation of this section.

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Last updated: August 14, 2019
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