S 1992
An Act repealing advance sales tax payments
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Bill overview
This bill seeks to repeal the requirement for businesses in Massachusetts to make advance payments of sales tax. Currently, businesses must estimate and pay their sales tax liability in advance to the state. This legislation would eliminate this advance payment system, shifting the responsibility for collecting and remitting sales tax to the time of sale.
Key provisions
- Eliminates the requirement for advance sales tax payments.
- Changes the sales tax collection and remittance process.
- Shifts responsibility for sales tax collection to the point of sale.
- Addresses existing regulations regarding advance sales tax payments.
Who is affected
- Businesses
- Retailers
- Sales tax collectors
- The Commonwealth of Massachusetts
Sponsors
Official sponsors from legislative records.
Primary sponsor
Ryan C. Fattman
Cosponsor
Ryan C. Fattman
Arguments in favor
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Bill S.1992 194th (Current)
An Act repealing advance sales tax payments
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1992) of Ryan C. Fattman for legislation to repeal advance sales tax payments. Revenue.
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Bill Information
Bill Information
Presenter: Ryan C. Fattman
Tabs
Bill History Petitioners Committee Summary Primary Sponsor Summary
Bill History
Displaying 4 actions for Bill S.1992
| Date | Branch | Action |
| 2/27/2025 | Senate | Referred to the committee on Revenue |
| 2/27/2025 | House | House concurred |
| 9/19/2025 | Joint | Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1 |
| 11/26/2025 | Senate | Accompanied a study order, see S2757 |
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