Bill Text: MA S1313 | 2009-2010 | 186th General Court | Introduced
Bill Title: For legislation relative to the assessment of excise taxes to online cigarette sales
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2009-01-20 - Public Hearing date 5/6 at 10:00 AM in Hearing Room B2 [S1313 Detail]
Download: Massachusetts-2009-S1313-Introduced.html
The Commonwealth of Massachusetts
_______________
PRESENTED BY:
Morrissey, Michael (SEN)
_______________
To the
Honorable Senate and House of Representatives of the Commonwealth of
Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the passage of the accompanying bill:
An Act relative to the assessment of excise taxes to online cigarette sales.
_______________
PETITION OF:
|
Name: |
District/Address: |
|
Morrissey, Michael (SEN) |
Norfolk and Plymouth |
[SIMILAR MATTER FILED IN PREVIOUS
SESSION
SEE SENATE, NO. S01761 OF 2007-2008.]
The Commonwealth of
Massachusetts
_______________
In the Year Two Thousand and Nine
_______________
An Act relative to the assessment of excise taxes to online
cigarette sales.
Be
it enacted by the Senate and House of Representatives in General Court
assembled, and by the authority of the same, as follows:
SECTION 1. Chapter 64C of the General Laws, as appearing in the 2004 Official Edition is hereby amended by adding the section:-
Any person, including an Internet vendor or mail order house, who ships cigarettes into Massachusetts that do not bear a valid Massachusetts excise stamp, or who advertises the sale of such cigarettes to customers in Massachusetts, must post a legible state tax notice or disclaimer on its website or in its advertising. The notice or disclaimer shall inform Massachusetts customers and potential customers that they are required to pay the Massachusetts cigarette excise due upon any cigarettes that they may acquire if such cigarettes do not bear a valid Massachusetts excise stamp. Failure to provide such a notice shall constitute an unfair or deceptive act or practice for purposes of chapter 93A.
