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.
Chapter 64H of the General Laws is hereby amended by adding the following section:- Section 35. An excise of $0.35 is hereby imposed upon each retail delivery by any vendor of tangible personal property in the commonwealth, except as otherwise provided in this chapter; provided, that the vendor’s sales in the prior taxable year or the current taxable year exceed $1,000,000. The excise shall be paid by the vendor to the commissioner at the time provided for filing the return required by section 16 of chapter 62C. For the purposes of this section, “retail delivery” shall mean a retail sale of tangible personal property by a vendor for delivery by a motor vehicle, owned or operated by the vendor or any other person, to the purchaser at a location in the commonwealth; provided, that the retail delivery includes the retail sale of at least 1 item of tangible personal property that is subject to taxation under this chapter.
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