HOUSE DOCKET, NO. 4319        FILED ON: 5/22/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 644

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act relative to the sales tax on certain recreational vehicles..

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

Chapter 64H of the General Laws is hereby amended by inserting after section 3A the following section:-

Section 3B.  The excise imposed by section 2 on the sales of boats and recreational vehicles shall be based on the NADA Book Value and not the actual purchase amount.