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.
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