Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3217

Introduced
2/27/25  

Caption

Relative to retail deliveries

Impact

This legislation, if enacted, will directly amend Chapter 64H of the General Laws by introducing a new section that defines 'retail delivery' and outlines the conditions under which the excise tax will be applied. With the addition of this tax, it is anticipated that the financial implications will affect both state revenue positively and the overall operating costs for vendors engaged in significant retail operations. By imposing this tax, the state hopes to generate funds that can be allocated to public services and infrastructure improvements.

Summary

House Bill H3217 aims to impose an excise tax on retail deliveries of tangible personal property in the Commonwealth of Massachusetts. Specifically, the bill stipulates that a tax of $0.35 will be levied on each retail delivery conducted by vendors whose sales exceed $1,000,000 in the prior or current taxable year. The objective of this bill is to create a new source of revenue for the state through the regulation of retail sales that are delivered to consumers across various locations within the Commonwealth.

Contention

Discussion surrounding H3217 may bring forth various points of contention, particularly among vendors and businesses that are concerned about the additional financial burden this tax may impose. While supporters argue that the tax is a fair way to contribute to state revenues generated through substantial retail operations, opponents could contend that such a tax may deter consumer purchases or lead to increased costs being passed on to the consumers. It remains to be seen how these dynamics play out as the bill undergoes further discussion and potential amendments.

Companion Bills

MA H5318

Replaced by Study Order

Previously Filed As

MA S219

Relative to retailer-backed coupons

MA H381

Relative to retailer-backed coupons

MA HB530

Retail delivery fees; impose upon customers for deliveries of certain retail items for the purpose of transportation funding.

MA H456

Relative to the creation of additional business opportunities for alcohol retailers

MA H5318

Study Order

MA H149

Related to cannabis retail licensees

MA H318

Relative to sales at retail

MA H353

Relative to retail alcohol license caps

MA HB390

Lottery tickets; authorize alcohol package retailer's permit holders to be lottery retailers and sell.

MA HB683

Lottery tickets; authorize alcohol package retailer's permit holders to be lottery retailers and sell.

Similar Bills

No similar bills found.