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| 2 | 2 | | HOUSE DOCKET, NO. 2574 FILED ON: 1/16/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3217 |
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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 | | Orlando Ramos |
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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 retail deliveries. |
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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:Orlando Ramos9th Hampden1/16/2025 1 of 1 |
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| 16 | 16 | | HOUSE DOCKET, NO. 2574 FILED ON: 1/16/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3217 |
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| 18 | 18 | | By Representative Ramos of Springfield, a petition (accompanied by bill, House, No. 3217) of |
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| 19 | 19 | | Orlando Ramos for legislation to impose an excise on retail deliveries. Revenue. |
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| 20 | 20 | | The Commonwealth of Massachusetts |
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| 21 | 21 | | _______________ |
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| 22 | 22 | | In the One Hundred and Ninety-Fourth General Court |
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| 23 | 23 | | (2025-2026) |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | An Act relative to retail deliveries. |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 27 | 27 | | of the same, as follows: |
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| 28 | 28 | | 1 Chapter 64H of the General Laws is hereby amended by adding the following section:- |
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| 29 | 29 | | 2 Section 35. An excise of $0.35 is hereby imposed upon each retail delivery by any vendor |
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| 30 | 30 | | 3of tangible personal property in the commonwealth, except as otherwise provided in this chapter; |
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| 31 | 31 | | 4provided, that the vendor’s sales in the prior taxable year or the current taxable year exceed |
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| 32 | 32 | | 5$1,000,000. The excise shall be paid by the vendor to the commissioner at the time provided for |
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| 33 | 33 | | 6filing the return required by section 16 of chapter 62C. For the purposes of this section, “retail |
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| 34 | 34 | | 7delivery” shall mean a retail sale of tangible personal property by a vendor for delivery by a |
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| 35 | 35 | | 8motor vehicle, owned or operated by the vendor or any other person, to the purchaser at a |
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| 36 | 36 | | 9location in the commonwealth; provided, that the retail delivery includes the retail sale of at least |
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| 37 | 37 | | 101 item of tangible personal property that is subject to taxation under this chapter. |
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