SETION 1. Section 6 of chapter 64H of the general laws, as most recently appearing, is hereby amended by inserting at the end thereof the following new subsection:--
(yy) A battery electric vehicle (BEV), also known as an electric car, together with the battery recharging station shall be exempt from the sales tax, provided, however, that the owner agrees to pay a vehicle miles traveled tax established by regulation by the department of revenue collected as part of any battery rental agreement.
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