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| 2 | 2 | | HOUSE DOCKET, NO. 1320 FILED ON: 1/14/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3142 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Bradley H. Jones, Jr. |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to exempting small businesses from the telecommunications tax. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | 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 |
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| 16 | 16 | | HOUSE DOCKET, NO. 1320 FILED ON: 1/14/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3142 |
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| 18 | 18 | | By Representative Jones of North Reading, a petition (accompanied by bill, House, No. 3142) of |
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| 19 | 19 | | Bradley H. Jones, Jr. and others relative to exempting small businesses from the |
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| 20 | 20 | | telecommunications tax. Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE, NO. 2847 OF 2023-2024.] |
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| 23 | 23 | | The Commonwealth of Massachusetts |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | In the One Hundred and Ninety-Fourth General Court |
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| 26 | 26 | | (2025-2026) |
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| 27 | 27 | | _______________ |
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| 28 | 28 | | An Act relative to exempting small businesses from the telecommunications tax. |
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| 29 | 29 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 30 | 30 | | of the same, as follows: |
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| 31 | 31 | | 1 Section 6 of Chapter 64H of the General Laws, as appearing in the 2022 Official Edition, |
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| 32 | 32 | | 2as most recently amended by Chapter 238 of the Acts of 2024, is hereby amended by adding the |
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| 33 | 33 | | 3following new subsection:- |
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| 34 | 34 | | 4 (bb) Any sole proprietorship, partnership, limited liability company, corporate trust, |
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| 35 | 35 | | 5corporation or other business that is: (i) independently owned and operated, (ii) qualifies as a |
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| 36 | 36 | | 6small business under the criteria and size standards of the Small Business Administration |
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| 37 | 37 | | 7regulations and (iii) employs fewer than 100 employees in the commonwealth or does under $2 |
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| 38 | 38 | | 8million of business annually for retail and service industries shall be exempt for any sales tax |
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| 39 | 39 | | 9imposed on telecommunications services, as defined by section 1 of said chapter 64H. |
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