During the 2013-2014 session, Jamie filed the following pieces of legislation to bolster economic growth and opportunity across the Commonwealth:
In a 1992 decision, Quill v. North Dakota, the U.S. Supreme Court ruled that retailers are exempt from collecting sales taxes in states where they have no physical presence, such as a store, office, or warehouse. As a result, companies like Amazon.com collect no sales tax on items they sell to Massachusetts residents, even when the good is marketed by affiliates in Massachusetts. Modeled on legislation recently passed in New York, this bill will require out-of-state retailers such as Amazon.com, Inc. and Overstock.com, Inc. to collect a use tax from in-state consumers if the retailers have marketing affiliates in the state which produce at least $10,000 in sales.
This bill will update the farm-winery legislation passed as part of An Act Relative to Economic Development Reorganization in 2010 to also allow a farmer-brewer to obtain a license from the local licensing authority to sell beer at indoor or outdoor agricultural events such as fairs or recognized farmer’s markets. As has been proven by the farm-winery legislation, giving farmer-brewers new opportunities to sell their beers at farmers markets will help them expand the markets for their beverages, increase their sales, grow their businesses, and ultimately benefit the Commonwealth.