Imposes a $0.35 excise tax on retail deliveries of tangible personal property in Massachusetts.

This bill amends Chapter 64H of the General Laws to impose a $0.35 excise tax on each retail delivery of tangible personal property in Massachusetts. The tax applies to vendors making retail sales for delivery by motor vehicle, provided the sale includes at least one item of tangible personal property. The excise is to be paid by the vendor to the commissioner at the time of filing the required return.

Imposes a $0.35 excise tax on retail deliveries of tangible personal property in Massachusetts.

This bill amends Chapter 64H of the General Laws to impose a $0.35 excise tax on each retail delivery of tangible personal property in Massachusetts. The tax applies to vendors making retail sales for delivery by motor vehicle, provided the sale includes at least one item of tangible personal property. The excise is to be paid by the vendor to the commissioner at the time of filing the required return.