HOUSE DOCKET, NO. 2758        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3315

 

The Commonwealth of Massachusetts

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PRESENTED BY:

Diana DiZoglio, (BY REQUEST)

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the motor vehicle sales tax.

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PETITION OF:

 

Name:

District/Address:

Date Added:

Liane Allen

14 Erhardt Terrace, Methuen, MA 01844

1/20/2017


HOUSE DOCKET, NO. 2758        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3315

By Ms. DiZoglio of Methuen (by request), a petition (accompanied by bill, House, No. 3315) of Liane Allen relative to excise taxes on certain motor vehicles registered in the Commonwealth.  Revenue.

 

The Commonwealth of Massachusetts

 

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In the One Hundred and Ninetieth General Court
(2017-2018)

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An Act relative to the motor vehicle sales tax.

 

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. Section 2 of chapter 64I of the General Laws is hereby amended by adding the following paragraph:-

If, while a resident of another state, a person purchased a motor vehicle at retail sale and registered the motor vehicle in that state for more than 6 months or purchased a motor vehicle in Massachusetts at retail sale more than 6 months prior to becoming a resident, but the motor vehicle was delivered to the taxpayer out of Massachusetts by the seller, or purchased more than 12 months prior to registration in the commonwealth, the excise imposed upon the retail sale shall be based on the Kelley Blue Book value at the time of registration of such motor vehicle in the commonwealth, not the original date of purchase.

SECTION 2. Section 58 of chapter 140 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by adding the following subsection:-

(f) A class 1, 3 or 3 license holder shall notify purchasers of motor vehicles from out-of-state that such purchaser must take delivery the motor vehicle out-of-state, or pay Massachusetts sales tax at the time of sale of such motor vehicle.