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| 2 | 2 | | HOUSE DOCKET, NO. 60 FILED ON: 1/3/2025 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 3267 |
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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 | | Marcus S. Vaughn |
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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 a sales tax exemption for the needs of young children. |
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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:Marcus S. Vaughn9th Norfolk1/3/2025 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 60 FILED ON: 1/3/2025 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 3267 |
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| 18 | 18 | | By Representative Vaughn of Wrentham, a petition (accompanied by bill, House, No. 3267) of |
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| 19 | 19 | | Marcus S. Vaughn relative to a sales tax exemption for certain apparel products for children. |
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| 20 | 20 | | Revenue. |
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| 21 | 21 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 22 | 22 | | SEE HOUSE DOCKET, NO. 4449 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 a sales tax exemption for the needs of young children. |
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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 | | 2is hereby amended by adding the following paragraph:- |
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| 33 | 33 | | 3 (yy) Sales of certain apparel products intended to be worn or carried on or about the |
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| 34 | 34 | | 4human body by children 5 years of age and younger, including children’s diapers, children’s |
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| 35 | 35 | | 5clothing, children’s accessories and children’s shoes. “Children’s clothing” shall include items |
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| 36 | 36 | | 6intended to be worn or carried on or about the human body by children 5 years of age and |
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| 37 | 37 | | 7younger, such as shirts, pants, shorts, dresses, skirts, coveralls, pajamas, socks, undergarments, |
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| 38 | 38 | | 8suits, uniforms, outerwear, bathing suits, costumes, and safety clothing. “Children’s accessories” |
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| 39 | 39 | | 9shall include non-clothing items that are intended to be worn or carried on or about the human |
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| 40 | 40 | | 10body by children 5 years of age and younger, such as gloves, hosiery, belts, bibs, hair 2 of 2 |
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| 41 | 41 | | 11accessories, scarves, ties and hats. “Children’s accessories” shall not include items such as bags, |
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| 42 | 42 | | 12wallets, jewelry, watches, fabrics, sports equipment, umbrellas or wigs. |
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