Point of Settlement Sales Tax Modernization
Ms. DiZoglio and Mr. Eldridge moved that the proposed new text be amended by adding the following new sections:- SECTION XX. Said chapter 62C is hereby further amended by inserting after section 16B the following section:- Section 16C. (a) As used in this section, the following words shall have the following meanings unless the context clearly requires otherwise:- "Third party payment processor", any person engaged in the business of remitting payments to vendors or operators under chapters 64G, 64H, 64I, 64L or 64N, in association with credit card, debit card or similar payment arrangements that compensate the vendor or operator in transactions subject to the excise under said chapters. …
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