MA H3142

Exempts qualifying small businesses from Massachusetts sales tax on telecommunications services

Eligible businesses must be independently owned and operated and meet Small Business Administration size standards

Businesses must employ fewer than 100 employees in Massachusetts OR generate under $2 million annually (for retail and service industries)

Applies to sole proprietorships, partnerships, LLCs, corporate trusts, corporations, and other business entities

Amends Chapter 64H, Section 6 of the General Laws by adding a new subsection (bb)