Budget & Taxes (Sales Tax)

passed · Massachusetts · Senate Oct 30, 2025

S 93: An Act dedicating one-percent of the recreational marijuana excise tax to youth substance use prevention

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 93) of Patrick M. O'Connor for legislation to dedicate one-percent of the recreational marijuana excise to youth substance use prevention. Cannabis Policy.

Topics ✓ Budget & TaxesSupports Budget & TaxesDedicates 1% of marijuana excise tax revenue to youth prevention program, directly allocating existing tax funds to a public health initiative within fiscal management.95% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 72: An Act providing for certain sales and use tax exemptions

HD 72 adds sales and use tax exemptions for specific baby and children's products in Massachusetts. It directly affects parents, caregivers, and retailers by eliminating sales tax on non-prescription breast pumps, baby care items (like lotions and wipes), infant supplies (such as car seats and cribs), and children's apparel for kids 5 and younger. The bill exempts clothing (shirts, diapers, shoes), accessories (hats, bibs, gloves), and related items, while explicitly excluding bags, jewelry, and sports equipment. This policy change simplifies tax compliance for retailers and reduces costs for families purchasing these essential items for young children.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts essential baby products from sales tax, providing tax relief to lower/middle-income families purchasing childcare essentials.95% confidence

Sub-Topics Procurement Sales Tax

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introduced · Massachusetts · House

HD 1511: An Act to establish a local option municipal excise tax on unused utility corridors

This bill allows Massachusetts municipalities to impose an annual excise tax on unused railroad or utility corridors that have not been used for their intended purpose for over 10 years. Municipalities can charge $0.10 per linear foot per year on these corridors, with the tax paid by the utility or railroad company to the state treasurer by March 15 each year. The revenue collected is distributed quarterly to the adopting municipality based on the amount of tax generated within its borders. The tax applies only to corridors owned or leased by utilities/railroads that have remained unused for a decade or more, providing a new revenue source for local governments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes new municipal tax revenue source on unused utility corridors, directly funding local budgets through fiscal mechanism.95% confidence

Sub-Topics Sales Tax

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introduced · Massachusetts · House

HD 1808: An Act relative to vehicle excise tax

This bill (HD 1808) increases vehicle excise tax rates for certain vehicle categories by raising specific percentage thresholds in the tax code. It raises the first tax bracket from 90% to 95%, the second from 60% to 70%, and the third from 40% to 45% of a vehicle's value. These changes directly affect vehicle owners subject to excise tax under Chapter 60A of the General Laws. The bill modifies existing tax rates without adding new provisions or exemptions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly increases vehicle excise tax rates (90%→95%, 60%→70%, 40%→45%), directly strengthening state revenue under Chapter 60A tax code.95% confidence

Sub-Topics Income Tax Sales Tax

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introduced · Massachusetts · House

HD 1787: An Act to extend the research and development sales tax exemption

This bill expands Massachusetts' sales tax exemption for research and development (R&D) purchases to include non-corporate entities like limited liability companies (LLCs) and partnerships. Previously, only manufacturing corporations qualified; the bill now explicitly covers "any entity engaged primarily in R&D activities" filing state tax returns. Non-corporate entities must annually confirm their primary R&D focus and may need to submit supporting documentation. The changes take effect January 1, 2026, applying to qualifying purchases made on or after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands R&D sales tax exemption, providing tax relief to qualifying entities per bill summary.95% confidence

Sub-Topics Sales Tax Tax Incentives

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introduced · Massachusetts · House

HD 3469: An Act to establish a downtown vitality fund to strengthen local business districts and main streets

HD 3469 establishes the Downtown Vitality Fund, using 0.75% of Massachusetts' regular retail sales tax (excluding taxes on meals, vehicles, alcohol, etc.) to support local business districts and main streets. The fund provides grants to create or sustain district management entities (like business improvement districts), offer technical assistance, and support economic development plans in municipalities. It prioritizes small business districts in economically disadvantaged areas, underrepresented communities, and culturally significant neighborhoods, requiring local matching funds. The Executive Office of Economic Development administers the fund and must annually report grant disbursements to legislative committees.

Topics ✓ Budget & TaxesSupports Budget & TaxesUses 0.75% of existing retail sales tax to fund downtown business districts, prioritizing disadvantaged areas through grants and economic development support.90% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 1856: An Act relative to taxation of equipment used to provide broadband communication services

By Mr. Feeney, a petition (accompanied by bill, Senate, No. 1996) of Paul R. Feeney for legislation relative to taxation of equipment used to provide broadband communication services. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly imposes taxation on broadband equipment, generating state revenue per 'Revenue' subject and summary.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 395: An Act repealing the sales tax on boats built or rebuilt in the commonwealth

By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2055) of Patrick M. O'Connor for legislation to repeal the sales tax on boats built or rebuilt in the commonwealth. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRepealing sales tax on locally built boats provides tax relief, directly aligning with Budget & Taxes support indicators.95% confidence

Sub-Topics Sales Tax

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passed · Massachusetts · Senate Feb 27, 2025

SD 2365: An Act exempting residential electric vehicle chargers from the sales tax

By Mr. Barrett, a petition (accompanied by bill, Senate, No. 1926) of Michael J. Barrett and Vanna Howard for legislation to exempt electric vehicle chargers from the sales tax. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts residential EV chargers from sales tax, providing tax relief per support indicator for middle/lower income tax relief.90% confidence ✓ EnergySupports EnergyExempts EV chargers from sales tax, reducing consumer costs for clean energy infrastructure adoption. Directly promotes renewable energy infrastructure development.95% confidence

Sub-Topics Sales Tax Electric Vehicles

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passed · Massachusetts · Senate Feb 27, 2025

SD 309: An Act to allow cities and towns to increase the local tax rate on meals

By Mr. Eldridge, a petition (accompanied by bill, Senate, No. 1972) of James B. Eldridge for legislation to allow cities and towns to increase the local tax rate on meals. Revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly authorizes local tax increases on meals to generate revenue, directly addressing tax policy and fiscal management under 'Revenue' subject.95% confidence

Sub-Topics Sales Tax

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