Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2759

Introduced
2/16/23  

Caption

Relative to bundled cellular telephone transactions

Impact

If enacted, HB 2759 would affect the taxation of bundled cellular purchases significantly. The bill ensures that the tax applies uniformly to a broader range of bundled telecommunications products, meaning that consumers who purchase mobile devices along with service plans would continue to see a clear tax structure. This update is anticipated to help resolve ambiguities that have arisen around the taxation of discounts on mobile phones when combined with service agreements, potentially benefiting both consumers and service providers by providing clearer guidelines.

Summary

House Bill 2759 aims to amend existing tax laws regarding bundled cellular telephone transactions in Massachusetts. Specifically, the bill proposes an amendment to Section 1 of Chapter 64H of the General Laws to include provisions for taxation on the reduction in price of mobile telecommunications devices when sold in conjunction with mobile telecommunications services. This change intends to provide clarity on how such bundled transactions are taxed, promoting fairness and consistency in tax applications across similar sales.

Contention

One notable point of contention regarding HB 2759 could be the interpretation of 'bundled transactions' and how broadly or narrowly it should be defined. Stakeholders may raise concerns about the implications of this definition on pricing strategies used by telecommunications providers. Critics could argue that such taxation may disincentivize consumers from engaging in bundled deals, potentially leading to higher overall costs for customers seeking mobile devices and services at a discounted rate.

General_notes

The bill, spearheaded by Representative Josh S. Cutler, reflects an ongoing evolution in state law to adapt to the changing landscape of telecommunications and consumer sales. By addressing the taxation of bundled transactions, it aims to enhance consumer understanding and compliance while ensuring that state revenue remains adequate in the face of combined product offerings.

Companion Bills

MA S1936

Similar To Relative to exemption from taxation structures and buildings essential to the operation of agricultural and horticultural lands

MA H2787

Similar To Relative to taxation of digital advertising services

MA H4271

Similar To Relative to municipal income-based taxation

MA H4255

Similar To Relative to the regulation and taxation of natural psychedelic substances

MA H4575

Similar To Updating the tax treatment of recreational lands in the town of Belmont

MA H2935

Replaced by Relative to bundled cellular telephone transactions

Previously Filed As

MA H2756

Creating a protective facial covering sales tax exemption

MA H449

Clarifying the rights of employees in education collaboratives

MA H405

Reducing filing fees for LLCs

MA H448

Insuring adequate minimum school aid

MA H450

Relative to state reimbursement for non-district vocational school transportation costs

MA H3010

Reducing certificate of organization fees for limited liability companies

MA H1858

Relative to PFML hearing decisions

MA H1254

Relative to community colleges and the career technical initiative

Similar Bills

No similar bills found.