Both taxes were approved last year by the Legislature and signed into law by Gov. Deval Patrick.

Some Democratic supporters of the studies say that they are open to the tax cuts and simply want to research their possible impact. They expressed concern that the state cannot afford the loss of revenue and that the tax cuts would result in more reductions to local aid, education, health care and human service programs. Others acknowledge that they oppose the tax cuts and are simply using the delaying amendments as a way to kill the GOP proposals without having a direct vote on the tax cuts themselves.

Republican leaders, joined by some dissident Democrats, called the studies a sham and said that this maneuver is a shameless tactic by House Democratic leaders to kill the tax cuts by studying them "to death" and avoiding an up or down vote on the tax cuts themselves. They argued that the House in November of 2009 voted to delay the same tax cuts by insisting on a study and noted that it is now five months later and that study has never been produced – just like this one will never be done.

Supporters of repealing the new 6.25 percent liquor tax and reducing the income tax from 6.25 percent to three percent have collected signatures and are on track to getting the proposals on the 2010 ballot.

Some supporters of the tax cuts said that voters should take a close look at the roll call votes of their local representatives and realize that a vote to delay the tax cuts is essentially a vote in favor of retaining the taxes.

INDEFINITELY DELAY REDUCING SALES TAX FROM 6.25 TO FIVE PERCENT (H 4600)

House 97-57, on Tuesday approved a Democratic-sponsored amendment indefinitely delaying a proposal to reduce the state's sales tax and meals tax from 6.25 percent back to five percent. The amendment prohibits the tax reduction from taking effect until the Department of Revenue and the Lottery Commission study the impact of the cuts and a new bill to reduce the tax is filed and approved.

All 16 House Republicans voted against the study. They were joined by 41 of the chamber's 143 Democrats who sided with the GOP and voted against the study that was supported by Democratic House Speaker Robert DeLeo and his leadership team.

Some supporters of the study said that the state cannot afford the loss of revenue and predicted that this tax cut would result in more reductions to important programs. Others argued that they were open to a tax cut but not without first studying its impact.

Opponents of the study said that this increased sales tax is hurting consumers and retail operations, especially those on the state's borders. They argued that you can't tax your way out of a recession and urged the state to live within its means.

In November 2009, the House 103-51, approved a similar delay.

The roll call votes are on the amendment to study the tax cut.

The first roll call listed is from 2009. The second roll call is from 2010.

(A "Yes" vote is for studying the tax cut. A "No" vote is against the study).

House 88-67, on Tuesday approved a Democratic-sponsored amendment indefinitely delaying a proposal to eliminate the 6.25 percent sales tax on liquor, wine and beer purchased at package stores. The amendment prohibits the tax cut from taking effect until Gov. Patrick's Executive Office of Administration and Finance and the Department of Revenue study its impact and a new bill to eliminate the tax is filed and approved.

All 16 House Republicans voted against the study. They were joined by 51 of the chamber's 143 Democrats who sided with the GOP and voted against the study that was supported by Democratic House Speaker Robert DeLeo and his leadership team.

Some supporters of the study said that the state cannot afford this revenue loss that would lead to cuts in important programs. Others argued that they would be amenable to eliminating the tax but wanted to first study its impact.

Opponents said that this 6.25 percent sales tax is an unnecessary one on a product that is already heavily taxed on the state and federal level. They argued that the tax is hurting all liquor stores especially small mom and pop stores and stores in cities and towns on the border of other states with a smaller tax.

In November 2009, the House 99-54, approved a similar delay.

The roll call votes are on the amendment to eliminate the liquor tax.

The first roll call listed is from 2009. The second roll call is from 2010.

(A "Yes" vote is for studying the elimination of the tax cut. A "No" vote is against the study).

Rep. Denise Provost   Yes/Yes  

Rep. Carl Sciortino   Yes/Yes  

Rep. Timothy Toomey   Yes/Yes

2009 VOTE ON HIKING THE SALES TAX FROM 6.25 TO FIVE PERCENT (H 4600)

House 108-51, in April 2009 approved a 25 percent hike in the state's sales tax. All 16 House Republicans voted against the hike. They were joined by 35 of the chamber's 143 Democrats who sided with the GOP and voted against the hike that was supported by Democratic House Speaker Robert DeLeo DeLeo and his leadership team.

(A "Yes" vote is for raising the sales tax from five percent to 6.25 percent. A "No" vote is against the hike).