Based on recent activity in the Massachusetts legislature, it appears increasingly likely that a Sales Tax Holiday will take place in mid August. Specifically, over the last few days the Massachusetts Senate approved an amendment to an economic development bill establishing a Sales Tax Holiday weekend, running from August 11 to 12. The senate provision is similar to one passed in the House a short while back. While the two bills still require reconciliation and Gubernatorial signature, the fact that both houses agree and that the Governor has already signaled his support indicate the Holiday is very likely.
The proposed holiday would apply to all “non-business” sales at retail of tangible personal property with a price of $2,500 or less. Regardless of price, the holiday would not apply to sales of telecommunication services, motor vehicles, motorized boats, marijuana or marijuana products, tobacco products, or meals.
About the Author
Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos' Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.More Content by Alex Samuel