SETION 1. Section 6 of chapter 64H of the General Laws, as appearing in the 2010 Official Edition, is hereby amended by inserting at the end thereof the following new subsection:--
(yy) A battery electric vehicle, 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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