H3049

To exempt certain personal protection equipment from sales tax

Introduced·2/27/25
Introduced Text

Exempts sales of facial masks, facial shields, gloves, and smocks from sales tax in Massachusetts.

The bill proposes to amend Massachusetts law by exempting sales of specific personal protection equipment from sales tax. This includes facial masks that cover the nose and mouth, facial shields that protect the entire face, gloves made of vinyl, latex, or nitrile, and smocks made of a combination of polyester and cloth. This change aims to reduce the financial burden on consumers purchasing these essential items.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

Calendar

Sep 16, 2025

10:30 AM

Joint Committee on Revenue Hearing

Sep 16, 2025

10:30 AM

Joint Committee on Revenue Hearing

History

Apr 21

House

Accompanied a study order, see H5313

Feb 25

House

Reporting date extended to Wednesday, March 18, 2026

Dec 18, 2025

House

Reporting date extended to Friday, February 20, 2026