H 1695 - An Act to promote sales tax fairness for Main Street retailers

Documents & Status: Text of House 1695 | Status of the bill

This legislation would comply the Commonwealth with the Streamlined Sales and Use Tax Agreement, which is the result of the cooperative effort of 44 states, the District of Columbia, local governments and the business community to simplify sales and use tax collection and administration by retailers and states. The Agreement minimizes costs and administrative burdens on retailers that collect sales tax, particularly retailers operating in multiple states. It encourages "remote sellers" selling over the Internet and by mail order to collect tax on sales to customers living in the Streamlined states. It levels the playing field so that local "brick-and-mortar" stores and remote sellers operate under the same rules. This Agreement ensures that all retailers can conduct their business in a fair, competitive environment.

It is estimated that states that by 2012, state and local governments will lose at least $23.3 billion in uncollected sales taxes from out of state sales, with over $11.3 billion alone coming from internet purchases.  This is estimated to be $268 million for Massachusetts.

H 2167 - An Act regulating employment of unauthorized workers

Documents & Status: Text of House 2167 | Status of the bill

S 163 - An Act to promote economic development in Gateway Towns

Documents & Status: Text of Senate 163 | Status of the bill

As the Commonwealth seeks to capitalize on economic development opportunities across the state, and places particular importance on “Gateway Cities,” we must also realize the importance of the smaller communities that have once served as prominent economic drivers, and are poised to do so yet again. In recognition of the opportunity and dire need for economic growth, this legislation establishes “Gateway Municipalities,” which includes towns, or groups of towns working cooperatively, with populations greater than 10,000 but less than 35,000. In aligning with the Gateway Cities, the towns must have a household income below the Commonwealth’s average and a rate of education attainment of a bachelor’s degree or above that is below that state’s average. If these criteria are met, they too would enjoy the benefits of not only being recognized for prior contributions to our economy, but exposed to opportunities for additional growth and expansion.

S 365 - An Act relative to the economic value and revenue generation of the Atlantic Striped Bass

Documents & Status: Text of Senate 365 | Status of the bill

S 1489 - An Act promoting construction growth

Documents & Status: Text of Senate 1489 | Status of the bill

This legislation exempts the sales or leasing of construction equipment over $20,000 from the state’s 6.25% sales tax. With a sunset clause setting in after 3 years, the intent is to spark a sector of our economy currently that has been devastated by the recession and is facing some of the highest unemployment rates.  To receive this exemption, the company would have to certify to the Department of Revenue that job creation or retention would result.

S 1496 - An Act relative to business growth

Documents & Status: Text of Senate 1496 | Status of the bill

In an effort to spark job growth locally, through innovation and recruitment, this legislation exempts businesses in their first 5 years from the state’s minimum corporate excise tax. Long known to be a center for innovation and originality, the Commonwealth has taken steps to recruit business and retain local ideas and endeavors, and this modest gesture is yet another opportunity to maintain that commitment.