MA Legislature Sets Sales Tax Holiday Weekend for August 10 & 11, 2024

This year’s Annual Sales Tax Holiday will be held on the weekend of August 10th and 11th.  The sales tax exemption applies for those two days to any retail purchase made in Massachusetts, both in-store and online, of $2,500 or less, with certain exceptions.
 
While the rules of the holiday weekend remain the same as in recent years, members are encouraged to closely review these helpful FAQs* from the MA Department of Revenue (DOR).  For more information, the specific rules governing the Sales Tax Holiday can be found in the DOR regulation, 830 CMR 64H.1.8: Sales Tax Holiday.

(*Note: FAQs currently reflect 2023 dates, which will be updated.)
 

Summer Retail Holiday Reminder

Members are reminded of their statutory obligations under the state Blue Laws for the upcoming retail holidays of Juneteenth Independence Day (Wednesday, June 19^th), Independence Day (Thursday, July 4^th) and Labor Day (Monday, September 2nd).  While retail premium pay is no longer required on these holidays, all work performed at certain retail establishments must be voluntary and refusal to work shall not be grounds for discrimination, dismissal, discharge reduction in hours, or any other penalty.  

For more information regarding retail holidays please visit the RAM 2024 Retail Holiday Calendar.
 

State Releases Guidance for Employers on New
Temporary Authorized Training Tax Credit for Emergency Assistance

 
The MA Executive Office of Labor and Workforce Development (EOLWD) has just released guidance for employers looking to take advantage of the new workforce training tax credits now available.  This targeted program is intended to encourage employers to provide workforce related training during the capacity limitation on the Emergency Shelter Assistance Program.
 

On October 31, 2023, the state issued a declaration of a capacity limitation of 7,500 families to be allowed in the emergency shelter assistance program, as the state continues to deal with the recent influx of migrants into Massachusetts.  Employers looking to claim the Temporary Authorized Training Tax Credit for Emergency Assistance must meet certain criteria, including hiring a Qualified Trainee with federal work authorization to work at least 20 hours per week, enrolling the Qualified Trainee in an authorized training program, and retaining the Qualified Trainee as an employee for a period of at least 90 days.