SENATE DOCKET, NO. 695        FILED ON: 1/15/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1759

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Michael J. Rodrigues

_________________

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 taxation of rolling stock.

_______________

PETITION OF:

 

Name:

District/Address:

 

Michael J. Rodrigues

First Bristol and Plymouth

 

Brendan P. Crighton

Third Essex

1/31/2019

Paul A. Schmid, III

8th Bristol

1/23/2019

Ryan C. Fattman

Worcester and Norfolk

1/31/2019

Bruce E. Tarr

First Essex and Middlesex

2/1/2019

Donald F. Humason, Jr.

Second Hampden and Hampshire

2/1/2019

Patrick M. O'Connor

Plymouth and Norfolk

2/1/2019

Michael D. Brady

Second Plymouth and Bristol

2/1/2019

Michael J. Barrett

Third Middlesex

2/1/2019

Brian W. Murray

10th Worcester

3/13/2019


SENATE DOCKET, NO. 695        FILED ON: 1/15/2019

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1759

By Mr. Rodrigues, a petition (accompanied by bill, Senate, No. 1759) of Michael J. Rodrigues, Brendan P. Crighton, Paul A. Schmid, III, Ryan C. Fattman and other members of the General Court for legislation relative to the taxation of rolling stock.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1612 OF 2017-2018.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-First General Court
(2019-2020)

_______________

 

An Act relative to the taxation of rolling stock.

 

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 1 of Chapter 64H of the general laws, as appearing in the 2016 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following new definition:-

“Rolling stock”, trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.

SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:

“(yy) sales of rolling stock”

SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words “ retail sale”, the following new words:- “rolling stock”, .

SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-

“(f) storage, use or other consumption of rolling stock”.