Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Section 6 of Chapter 64H of the General Laws, as appearing in the 2022 Official Edition, as most recently amended by Chapter 238 of the Acts of 2024, is hereby amended by adding the following new subsection:- (bb) Any sole proprietorship, partnership, limited liability company, corporate trust, corporation or other business that is: (i) independently owned and operated, (ii) qualifies as a small business under the criteria and size standards of the Small Business Administration regulations and (iii) employs fewer than 100 employees in the commonwealth or does under $2 million of business annually for retail and service industries shall be exempt for any sales tax imposed on telecommunications services, as defined by section 1 of said chapter 64H.
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