Bill Text: MA S1235 | 2009-2010 | 186th General Court | Introduced
Bill Title: Reduce the state tax disparity on domestically manufactured goods relative to foreign manufactured goods
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 10/14 at 10:00 AM in Hearing Room B2 [S1235 Detail]
Download: Massachusetts-2009-S1235-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Scott P. Brown
_______________
To the
Honorable Senate and House of Representatives of the Commonwealth of
Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:
An Act to reduce the state tax disparity on domestically manufactured or produced goods relative to foreign-manufactured or produced goods
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Scott P. Brown |
Norfolk, Bristol and Middlesex |
|
Richard R. Tisei |
Middlesex and Essex |
|
Bruce E. Tarr |
First Essex and Middlesex |
|
Robert L. Hedlund |
Plymouth and Norfolk |
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act to reduce the state tax disparity on domestically
manufactured or produced goods relative to foreign-manufactured or produced
goods.
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. Chapter 64H of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by inserting after section 6 the following section:-
Section 6A. (a) A vendor shall rebate to a purchaser, at the time of sale, a portion of the excise imposed by this chapter in the amount equal to 2 percent of the gross receipts of the vendor for sales at retail of tangible personal property that have labeled as all or virtually all manufactured in the United States of America in accordance with U.S.C. 15 § 45a
(b) Except as provided in paragraph (c) of Section 3of this chapter, the rebate shall be paid by the vendor to the purchaser and each vendor in the commonwealth shall subtract the rebate from the full amount of the tax imposed by this chapter and shall collect from the purchaser the remaining amount of tax or an amount equal as nearly as possible or practicable to the average equivalent thereof.
(c) Upon each sale of tangible personal property eligible for the rebate under this section, the amount of the rebate collected by the purchaser from the vendor shall be stated and charged separately from the sales price and sales tax and shown separately on any record thereof at the time the sale is made or on any evidence of sale issued or used by the vendor; provided, however, that in the instance of the sale of alcoholic beverages for on premise consumption, the tax collected need not be stated separately.
