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H3189 • 2025

An Act to establish a vendors’ collection allowance

An Act to establish a vendors’ collection allowance

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Paul McMurtry
Last action
2026-04-02
Official status
Accompanied a study order, see H5318
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to establish a vendors’ collection allowance

An Act to establish a vendors’ collection allowance By Representative McMurtry of Dedham, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act to establish a vendors’ collection allowance By Representative McMurtry of Dedham, a petition (accompanied by bill, House, No.
  • 3189) of Paul McMurtry and John C.
  • Velis for legislation to establish a vendors’ collection allowance.
  • Revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-02 House

    Accompanied a study order, see H5318

  2. 2026-02-25 House

    Reporting date extended to Wednesday, March 18, 2026

  3. 2025-12-18 House

    Reporting date extended to Friday, February 20, 2026

  4. 2025-09-19 Joint

    Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1

  5. 2025-02-27 House

    Referred to the committee on Revenue

  6. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act to establish a vendors’ collection allowance
By Representative McMurtry of Dedham, a petition (accompanied by bill, House, No. 3189) of Paul McMurtry and John C. Velis for legislation to establish a vendors’ collection allowance. Revenue.

Current Bill Text

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Bill H.3189

SECTION 1. Section 5 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding at the end thereof the following: --

All vendors that collect tax under the provisions of this chapter shall be entitled to retain an amount equal to 2 per cent of the total amount of tax collected in any one calendar year. The total amount so retained in any calendar year by any 1 vendor, when combined with the taxes retained as provided in section 6 of chapter 64I, shall not exceed $750. The vendor shall retain these amounts by deducting not more than 2 per cent of the tax collected during the standard reporting period. Upon reaching the annual maximum retention amount, the vendor shall not be entitled to deduct any further amount from taxes collected until the beginning of the next calendar year.

SECTION 2. Section 6 of chapter 64I of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by adding at the end thereof the following: --

All vendors that collect tax under the provisions of this chapter shall be entitled to retain an amount equal to 2 per cent of the total amount of tax collected in any one calendar year. The total amount so retained in any calendar year by any 1 vendor, when combined with the taxes retained as provided in section 5 of chapter 64H, shall not exceed $750. The vendor shall retain these amounts by deducting not more than 2 per cent of the tax collected during the standard reporting period. Upon reaching the annual maximum retention amount, the vendor shall not be entitled to deduct any further amount from taxes collected until the beginning of the next calendar year.

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