HOUSE DOCKET, NO. 537 FILED ON: 1/11/2013
HOUSE . . . . . . . . . . . . . . . No. 2493
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Bruce J. Ayers
_______________
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 passage of the accompanying:
An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages.
_______________
PETITION OF:
Name: | District/Address: |
Bruce J. Ayers | 1st Norfolk |
Thomas J. Calter | 12th Plymouth |
HOUSE DOCKET, NO. 537 FILED ON: 1/11/2013
HOUSE . . . . . . . . . . . . . . . No. 2493
By Mr. Ayers of Quincy, a petition (accompanied by bill, House, No. 2493) of Bruce J. Ayers and Thomas J. Calter that certain fraternal organizations be exempt from the tax on the sale of alcoholic beverages. Revenue. |
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE
HOUSE
, NO. 2983 OF 2011-2012.]
The Commonwealth of Massachusetts
An Act exempting certain fraternal organizations from the tax of sales of alcoholic beverages.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. Section one of Chapter 63A of the General Laws, as appearing in the 2008 Official Edition, is hereby amended by inserting in line 9 after the words “veterans organizations” the following phrase:— “or other fraternal organization”.
Chapter 63A of the General Laws, as appearing in the 2008 Official Edition, is hereby further amended by inserting the following section:—
Section 6. Section 2 shall not apply to sales of alcoholic beverages made to members of the organization and their guests if such beverages are served in a lounge or similar area which is reserved for the exclusive use of such members and guests and which is not otherwise available for use or hire by the general public. Said section 2 shall also not be effective when sales of alcoholic beverages are made at special events, gatherings, dinners and ceremonies of the organization if such sales are made in a lounge or similar area that is ordinarily available for use or hire by the general public; provided that the only attendees are members and their duly qualified guests.
