An Act relative to retail deliveries
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 4/2/2026 | House | Accompanied a study order, see H5318↗ |
| 3/9/2026 | House | Reported date extended to Wednesday, March 18, 2026 |
| 1/27/2026 | House | Reporting date extended to Friday, March 6, 2026 |
| 10/21/2025 | Joint | Hearing scheduled for 10/28/2025 from 01:00 PM-05:00 PM in B-2 |
| 2/27/2025 | Senate | Senate concurred |
| 2/27/2025 | House | Referred to the committee on Revenue |
No additional cosponsors.
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Accompanied | — |
Chapter 64H of the General Laws is hereby amended by adding the following section:-
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.
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.