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 115A of chapter 6 of the General Laws, as appearing in the 2024 Official Edition, is hereby amended by adding the following sentence:- For the purposes of this section, the calculation of a retail establishment’s sales volume shall exclude gross receipts from the sale of: (i) lottery tickets or shares sold pursuant to chapter 10; and (ii) prepaid gift cards or stored value cards, regardless of where any such card may be redeemed, which are sold to consumers at face value or a premium or discount thereto.
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