HOUSE DOCKET, NO. 3374 FILED ON: 1/18/2013 HOUSE . . . . . . . . . . . . . . . No. 2720 The Commonwealth of Massachusetts _________________ PRESENTED BY: John H. Rogers _______________ 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 relative to bundled cellular telephone transactions. _______________ PETITION OF: Name: | District/Address: | John H. Rogers | 12th Norfolk |
HOUSE DOCKET, NO. 3374 FILED ON: 1/18/2013 HOUSE . . . . . . . . . . . . . . . No. 2720 By Mr. Rogers of Norwood, a petition (accompanied by bill, House, No. 2720) of John H. Rogers relative to the sales tax on bundled cellular telephone transactions. Revenue. |
The Commonwealth of Massachusetts
An Act relative to bundled cellular telephone transactions.
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 6 of chapter 64H of the General Laws is hereby amended by inserting the following new section:
(x) Allowances afforded to a purchaser in a bundled cellular telephone transaction, so-called. For the purposes of this subsection, allowances exempt from taxation shall be the difference between the amount the dealer charges for a particular telephone in a bundled transaction and the price the dealer would charge for that same telephone in an unbundled transaction.
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