THE COMMONWEALTH OF MASSACHUSETTS
DEPARTMENT OF REVENUE
NOTICE OF PUBLIC HEARING
The Department of Revenue (“DOR”) is holding this public hearing remotely. Details and instructions for participating and testifying remotely (such as through a phone line or online connection) at the remote public hearing will be published online at https://www.mass.gov/service-details/public-hearings-dor and are included in this notice below. If you plan to testify at the remote hearing, DOR strongly encourages you to register in advance; see below for instructions. DOR encourages you to submit written testimony in addition to, or instead of, providing testimony at the hearing; see below for instructions. Additionally, requests for copies of the proposed regulation will not be accepted in person. Details for obtaining copies of the proposed regulation are set forth below.
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Pursuant to the provisions of General Laws Chapter 14, Section 6(1), Chapter 30A, Section 2, and Chapter 62C, Section 3, the Commissioner will hold a public hearing on the following proposed regulation:
830 CMR 64H.1.9: Remote Retailers and Marketplace Facilitators
Scheduled Hearing Date:
Tuesday, December 19, 2023 at 11:00 a.m.
Subject Matter:
830 CMR 64H.1.9 explains the Massachusetts sales and use tax collection requirements that apply to out-of-state remote retailers and marketplace facilitators. Section (4) has been amended to exclude from the marketplace facilitator requirements a person that facilitates (a) sales of marijuana or marijuana products on behalf of marijuana retailers or (b) rentals of motor vehicles. It also provides that where a person that facilitates the rental of motor vehicles is a marketplace facilitator, such person must collect any applicable vehicular rental transaction contract surcharges. Lastly, Section (7) has been amended to reflect recent changes in the due dates for the filing of sales tax returns and the payment of tax, including the advance payment requirements in 830 CMR 62C.16B.1.
Information:
Individuals who notify DOR of their intent to testify at the hearing will be afforded an earlier opportunity to speak. Speakers are strongly encouraged to notify DOR of their intention to testify at the hearing by emailing their full name, mailing address and organization or affiliation, if any to RulesandRegs@dor.state.ma.us by December 18, 2023.
Individuals may also submit written testimony by emailing the Rulings and Regulations Bureau at RulesandRegs@dor.state.ma.us.
Please submit electronic testimony as an attached Word document or as text within the body of the email with the name of the regulation in the subject line. All submissions must include the sender’s full name, mailing address, and organization or affiliation, if any. Individuals who are unable to submit testimony by email should mail written testimony to the Rulings and Regulations Bureau, Post Office Box 9566, Boston, Massachusetts 02114-9566. Written testimony must be submitted by 5:00 p.m. on December 19, 2023.
Copies of the proposed regulation will be sent electronically via e-mail to practitioners who are on the Rulings and Regulations Bureau's e-mail list. In addition the proposed regulation is posted on the Department of Revenue's Web site at: https://www.mass.gov/service-details/proposed-regulations-dor.
/s/Geoffrey E. Snyder
Geoffrey E. Snyder
Commissioner of Revenue