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HOUSE DOCKET, NO. 1320 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3142
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.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bradley H. Jones, Jr.20th Middlesex1/14/2025Kimberly N. Ferguson1st Worcester1/14/2025Paul K. Frost7th Worcester1/31/2025Todd M. Smola1st Hampden3/10/2025 1 of 1
HOUSE DOCKET, NO. 1320 FILED ON: 1/14/2025
HOUSE . . . . . . . . . . . . . . . No. 3142
By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3142) of
Bradley H. Jones, Jr. and others relative to exempting small businesses from the
telecommunications tax. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2847 OF 2023-2024.]
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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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 6 of Chapter 64H of the General Laws, as appearing in the 2022 Official Edition,
2as most recently amended by Chapter 238 of the Acts of 2024, is hereby amended by adding the
3following new subsection:-
4 (bb) Any sole proprietorship, partnership, limited liability company, corporate trust,
5corporation or other business that is: (i) independently owned and operated, (ii) qualifies as a
6small business under the criteria and size standards of the Small Business Administration
7regulations and (iii) employs fewer than 100 employees in the commonwealth or does under $2
8million of business annually for retail and service industries shall be exempt for any sales tax
9imposed on telecommunications services, as defined by section 1 of said chapter 64H.