Section 46

Section 46 Removing Sales Tax Exemption for Candy and Confectionary 1

Section 6 of chapter 64H of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out, in lines 94 and 95, the words "sugar and sugar products, candy and confectionery" and inserting in place thereof the following words:- sugar and sugar products other than candy and confectionery.

Summary

This section, together with a related section, removes the sales and use tax exemption for candy and confectionary products.