MA S2965

Amends Section 115A of Chapter 6 of the General Laws to change how retail establishment sales volume is calculated for unit pricing exemption purposes

Excludes lottery tickets and lottery shares sold under Chapter 10 from a retailer's gross receipts calculation

Excludes prepaid gift cards and stored value cards from the sales volume calculation, regardless of where the cards may be redeemed

Applies to gift cards sold at face value, at a premium, or at a discount