HOUSE DOCKET, NO. 2523        FILED ON: 1/14/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2890

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act deferring sales tax on certain motor vehicles ..

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

SECTION 1. The third paragraph of section 25 of chapter 64H of the General Laws, as appearing in the 2006 Official Edition, is hereby amended by adding the following sentence:-

No sales tax, interest or penalty shall be assessed on a motor vehicle purchased for the purpose of restoration until application for registration is made to the registry of motor vehicles; provided the motor vehicle was manufactured at least 25 years prior to the date said application is made.