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HOUSE DOCKET, NO. 3979 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3189
The Commonwealth of Massachusetts
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PRESENTED BY:
Paul McMurtry
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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 to establish a vendors’ collection allowance.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Paul McMurtry11th Norfolk1/17/2025John C. VelisHampden and Hampshire3/12/2025 1 of 2
HOUSE DOCKET, NO. 3979 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3189
By Representative McMurtry of Dedham, a petition (accompanied by bill, House, No. 3189) of
Paul McMurtry and John C. Velis for legislation to establish a vendors’ collection allowance.
Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1957 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act to establish a vendors’ collection allowance.
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 5 of chapter 64H of the General Laws, as appearing in the 2022
2Official Edition, is hereby amended by adding at the end thereof the following: --
3 All vendors that collect tax under the provisions of this chapter shall be entitled to retain
4an amount equal to 2 per cent of the total amount of tax collected in any one calendar year. The
5total amount so retained in any calendar year by any 1 vendor, when combined with the taxes
6retained as provided in section 6 of chapter 64I, shall not exceed $750. The vendor shall retain
7these amounts by deducting not more than 2 per cent of the tax collected during the standard
8reporting period. Upon reaching the annual maximum retention amount, the vendor shall not be
9entitled to deduct any further amount from taxes collected until the beginning of the next
10calendar year. 2 of 2
11 SECTION 2. Section 6 of chapter 64I of the General Laws, as appearing in the 2022
12Official Edition, is hereby amended by adding at the end thereof the following: --
13 All vendors that collect tax under the provisions of this chapter shall be entitled to retain
14an amount equal to 2 per cent of the total amount of tax collected in any one calendar year. The
15total amount so retained in any calendar year by any 1 vendor, when combined with the taxes
16retained as provided in section 5 of chapter 64H, shall not exceed $750. The vendor shall retain
17these amounts by deducting not more than 2 per cent of the tax collected during the standard
18reporting period. Upon reaching the annual maximum retention amount, the vendor shall not be
19entitled to deduct any further amount from taxes collected until the beginning of the next
20calendar year.