Section 48 Exemption for Publications of Tax-Exempt Organizations

Section 6 of chapter 64H of the General Laws, as so appearing, is hereby amended by striking out, in lines 218 to 219, the words ", publications of any corporation, foundation, organization or institution described in paragraph (e) of this section."

These sections repeal the sales tax exemption for publications of tax-exempt organizations. The delayed effective date is necessary to provide tax-exempt organizations with sufficient time to reprogram their systems to collect sales tax on publications.