Massachusetts 2023-2024 Regular Session

Massachusetts House Bill H2847 Latest Draft

Bill / Introduced Version Filed 02/16/2023

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HOUSE DOCKET, NO. 1717       FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2847
The Commonwealth of Massachusetts
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PRESENTED BY:
Bradley H. Jones, Jr.
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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 adoption of the accompanying bill:
An Act relative to exempting small businesses from the telecommunications tax.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bradley H. Jones, Jr.20th Middlesex1/17/2023Nicholas A. Boldyga3rd Hampden1/26/2023Susan Williams Gifford2nd Plymouth1/26/2023F. Jay Barrows1st Bristol1/26/2023Paul K. Frost7th Worcester1/31/2023Kimberly N. Ferguson1st Worcester2/1/2023 1 of 1
HOUSE DOCKET, NO. 1717       FILED ON: 1/18/2023
HOUSE . . . . . . . . . . . . . . . No. 2847
By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 2847) of 
Bradley H. Jones, Jr. and others relative to exempting small businesses from the 
telecommunications tax.  Revenue.
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to exempting small businesses from the telecommunications tax.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority 
of the same, as follows:
1 SECTION 1. Section 6 of Chapter 64H of the General Laws, as appearing in the 2020 
2Official Edition is hereby amended by adding the following new subsection:-
3 (bb) Any sole proprietorship, partnership, limited liability company, corporate trust, 
4corporation or other business that is: (i) independently owned and operated, (ii) qualifies as a 
5small business under the criteria and size standards of the Small Business Administration 
6regulations and (iii) employs fewer than 100 employees in the commonwealth or does under $2 
7million of business annually for retail and service industries shall be exempt for any sales tax 
8imposed on telecommunications services, as defined by section 1 of said chapter 64H.