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Session Laws

1989

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CHAPTER 444 AN ACT RELATIVE TO THE EXCISE ON PLASTIC COVERED GREENHOUSES.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:

The first paragraph of section 8A of chapter 59 of the General Laws, as appearing in the 1988 Official Edition, is hereby amended by inserting after the first sentence the following sentence:- For the purposes of this section the term "equipment" shall include plastic covered greenhouses used for agricultural, horticultural or floricultural purposes, which are not constructed upon a concrete foundation.

Approved October 23, 1989.