The Sales Tax Holiday legislation was signed into law by Governor Mitt Romney on Wednesday, August 2, 2006.
The law establishes Saturday, August 12 and Sunday August 13 as Sales Tax Holidays in the Commonwealth of Massachusetts. On those two days, no excise shall be imposed upon non-business retail sales of tangible personal property with a single item price of less than $2,500. Sales of telecommunications services, tobacco products, gas, steam, electricity, motor vehicles, motorboats, meals and items priced over $2,500 are exempt from the holiday and remain subject to the sales tax.
In a change from the past two holidays, prior sales and layaway sales this year are ineligible. As stated in the MA Department of Revenue's (DOR) Technical Information Release (TIR), "Layaway sales do not qualify for the sales tax holiday, even if the last required payment (or payments necessary to complete the transaction) are made on August 12 or 13, 2006."
The TIR provides specific rules and guidance for retailers and consumers on the implementation and operation of the 2006 sales tax holiday.
All necessary information is posted at www.retailersma.org , including copies of the TIR, a list of FAQs and a copy of the Purchaser's Certification of Non-business Use form, required for purchases of items of over $1,000.
If you would like to contribute information on this article, contact us at info@iberkshires.com.
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Former Harry's Supermarket Under Construction for Restaurant
Late last month, the Conservation Commission greenlit some tree pruning on the property. New windows and a new door can be seen in the front of the building.
"It's a substantial renovation that's currently underway here," Brent White of White Engineering said, speaking on behalf of the applicant and owner, Huajie Zhu.
A fire gutted the longtime Wahconah Street supermarket in 2023, and the following year, Zhu purchased the property for $460,000 two years ago to build a restaurant with hibachi in the existing footprint of the more than 100-year-old building.
White explained that the project has been ongoing for over a year, and the Community Development Board granted the property a waiver to reduce the minimum required number of parking spaces so that additional spaces aren't needed.
He noted that, looking at the site plan, there is very little room to do so. A mirror will be installed near the sharp turn on Bel Air Avenue to alleviate traffic concerns.
Pruning will be done on trees in the southeast corner of the existing paved parking lot, as a number of branches are hanging over. The new owners also intend to patch, sealcoat, and re-stripe the parking lot.
A fire tore through the building less than an hour after the supermarket closed for the day three years ago. An automatic sprinkler system is required for the new use.
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