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Summary

The Act imposes a temporary tax upon all retail sales of tangible personal property at the rate of three per cent of the selling price. Sales of certain items are exempted from the tax, including but not limited to sales of food products for human use, articles of clothing, prescriptions medicines, agricultural machinery and certain publications. The statute contains specific provisions relating to the registration of vendors, the filing of returns and the payment of the amounts collected by such vendors. vendors may apply to the State Tax Commission for abatements of the amounts owed where they believe such amounts to be excessive, and decisions of the Commission on such applications may be reviewed by the Appellate Tax Board. The Commissioner of Corporations and Taxation shall have the usual powers and remedies provided for tax collection for the collection of the taxes imposed by this section. The State Tax Commission shall issue regulations necessary for proper administration and enforcement of the section.

The Act further imposes a temporary excise upon the storage, use or other consumption in Massachusetts o tangible personal property at the rate of three percent of the sales price of such property. Sales upon which the retail sales tax describes above has been imposed, or which are exempt from the retail sales tax, shall be exempt from the use tax. Sales upon which a tax has been paid in another jurisdiction shall also be exempt. Assessment, abatement and collection of the use tax shall be governed by the provisions which relate to the tax upon retail sales. The tax upon retail sales and the excise upon storage, use or other consumption shall be effective during the period from April 1, 1966 to December 31, 1967.

Each qualified taxpayer shall be entitled to a credit of four dollars for himself, four dollars for his spouse, and eight dollars for each qualified dependent, but such credit shall not allow if the taxable income of such individual and his spouse exceeds five thousand dollars for the year. In addition to the taxes described above the Act provides for new excises upon certain banks; new taxes upon the income of certain corporations; new taxes upon cigarettes; a room occupancy excise upon rent paid for the use of hotel rooms and other lodging places; and excises upon sales of certain alcoholic beverages.

The Act creates the Local Aid Fund for the purpose of providing educational assistance and authorizes the periodic Distribution of amounts from such Fund to the cities and towns. In addition, the Act contains a variety of provisions relating to the program of State aid to public schools, and to its administration.

1966 Nov 8 :: State of Massachusetts :: Question 5 :: ReferendumDo you approve of a law summarized below which was approved by the House of Representatives by a vote of 118 in the affirmative and 102 in the negative, and in the Senate by a vote of 21 in the affirmative and 16 in the negative?

View as: # | %  
Ward
Yes
No
Blank Votes Total Votes Cast Total Ballots Cast
Totals
 
20,802
7,684
5,560
28,486
34,046
Precinct 1
 
432
190
131
622
753
Precinct 2
 
437
193
141
630
771
Precinct 3
 
398
186
120
584
704
Precinct 4
 
522
215
123
737
860
Precinct 5
 
478
204
176
682
858
Precinct 1
 
194
84
123
278
401
Precinct 2
 
464
189
137
653
790
Precinct 3
 
288
153
88
441
529
Precinct 4
 
522
211
181
733
914
Precinct 5
 
451
242
236
693
929
Precinct 6
 
320
190
127
510
637
Precinct 1
 
591
234
209
825
1,034
Precinct 2
 
476
206
116
682
798
Precinct 3
 
584
221
117
805
922
Precinct 4
 
568
225
148
793
941
Precinct 5
 
527
138
120
665
785
Precinct 1
 
611
230
159
841
1,000
Precinct 2
 
444
134
133
578
711
Precinct 3
 
637
203
148
840
988
Precinct 4
 
694
273
154
967
1,121
Precinct 5
 
664
241
194
905
1,099
Precinct 6
 
637
277
192
914
1,106
Precinct 1
 
528
185
142
713
855
Precinct 2
 
536
167
143
703
846
Precinct 3
 
578
189
128
767
895
Precinct 4
 
556
210
121
766
887
Precinct 5
 
445
197
148
642
790
Precinct 6
 
594
211
139
805
944
Precinct 1
 
658
214
139
872
1,011
Precinct 2
 
699
197
166
896
1,062
Precinct 3
 
563
192
139
755
894
Precinct 4
 
591
208
111
799
910
Precinct 5
 
557
158
103
715
818
Precinct 1
 
695
231
184
926
1,110
Precinct 2
 
602
208
155
810
965
Precinct 3
 
754
184
154
938
1,092
Precinct 4
 
776
258
178
1,034
1,212
Precinct 5
 
731
236
137
967
1,104
Totals
 
20,802
7,684
5,560
28,486
34,046