Massachusetts – Sales Tax Exemption Study

SALT Report 1607 – On July 8, 2011, Massachusetts Governor Deval Patrick signed the $32.5 billion budget for Fiscal Year 2013, which requires the Department of Revenue to study the financial impact of a sales tax exemption for medical equipment and allows the state to issue electronic bill or tax notifications.

Sales Tax Exemption Study

Section 207 – The Department of Revenue, in conjunction with the Executive Office of Health and Human Services, are required to study and report on the feasibility and costs of implementing a sales tax exemption for equipment deemed medically necessary and prescribed by a physician. The Department of Revenue is required to report its findings and recommendations by December 31, 2012.

Electronic Tax Bills and Notices

Section 84 – The tax collector may issue an electronic bill or notice for any tax, excise, betterment or assessment committed by the assessors under an established voluntary electronic billing program. The electronic bill or notice must meet the standards required by law for all tax, excise, betterment or assessment bills or notices.

For Further Information:

Office of the Governor – 2013 Budget Summary, HB 4200