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HOUSE DOCKET, NO. 2574 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3217
The Commonwealth of Massachusetts
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PRESENTED BY:
Orlando Ramos
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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 retail deliveries.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Orlando Ramos9th Hampden1/16/2025 1 of 1
HOUSE DOCKET, NO. 2574 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3217
By Representative Ramos of Springfield, a petition (accompanied by bill, House, No. 3217) of
Orlando Ramos for legislation to impose an excise on retail deliveries. Revenue.
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 relative to retail deliveries.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 64H of the General Laws is hereby amended by adding the following section:-
2 Section 35. An excise of $0.35 is hereby imposed upon each retail delivery by any vendor
3of tangible personal property in the commonwealth, except as otherwise provided in this chapter;
4provided, that the vendor’s sales in the prior taxable year or the current taxable year exceed
5$1,000,000. The excise shall be paid by the vendor to the commissioner at the time provided for
6filing the return required by section 16 of chapter 62C. For the purposes of this section, “retail
7delivery” shall mean a retail sale of tangible personal property by a vendor for delivery by a
8motor vehicle, owned or operated by the vendor or any other person, to the purchaser at a
9location in the commonwealth; provided, that the retail delivery includes the retail sale of at least
101 item of tangible personal property that is subject to taxation under this chapter.