S 1993
An Act amending advance sales tax payment penalties
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- Passed House
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Bill overview
This bill adjusts the penalties for late payments of Massachusetts sales tax. Currently, penalties are assessed on the unpaid amount, but this legislation modifies the calculation to apply a percentage-based penalty to the total tax owed, regardless of whether the full amount is paid. The goal is to provide more clarity and consistency in the application of these penalties. It also aims to simplify the process for businesses and tax administrators.
Key provisions
- Penalties for late sales tax payments will be calculated as a percentage of the total tax owed, rather than a fixed amount.
- The percentage penalty will be applied to the entire tax liability, even if the full amount is subsequently paid.
- The bill clarifies the method for calculating penalties on sales tax payments.
- It updates the regulations governing advance sales tax payments.
Who is affected
- Businesses subject to Massachusetts sales tax
- The Massachusetts Department of Revenue
- Taxpayers
Notable changes
- Shifts from a fixed penalty to a percentage-based penalty.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Ryan C. Fattman
Cosponsors
Bruce E. Tarr
Ryan C. Fattman
Arguments in favor
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Bill S.1993 194th (Current)
An Act amending advance sales tax payment penalties
By Mr. Fattman, a petition (accompanied by bill, Senate, No. 1993) of Ryan C. Fattman and Bruce E. Tarr for legislation relative to advance sales tax payment penalties. 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.1993
| 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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