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Budget Summary FY2018

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Outside Section 95
Data Current as of:  7/20/2017

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Sales Tax Modernization: Timing Change 2

SECTION 95.   Notwithstanding section 94, if the commissioner of revenue certifies that the method under said section 94 is not cost-effective to implement before June 1, 2018, the department of revenue shall record as revenue in fiscal year 2018 sales tax revenue collected by vendors and operators required to file a return under section 16 of chapter 62C on account of June 2018 sales but remitted to and received by the department in July 2018, in the amount that otherwise would have been collected in fiscal year 2018 under said section 94. Notwithstanding any general or special law, rule, regulation or accounts receivable policy to the contrary, the comptroller shall record in fiscal year 2018 such revenue in the state accounting system and in the statutory basis financial report required by section 12 of chapter 7A of the General Laws. If the commissioner so certifies, no further action shall be taken to implement the method under section 94. The commissioner shall submit its determination under this section to the clerks of the senate and house of representatives, the senate and house chairs of the joint committee on revenue and the chairs of the senate and house committees on ways and means not later than November 1, 2017.