SENATE DOCKET, NO. 695 FILED ON: 1/15/2019
SENATE . . . . . . . . . . . . . . No. 1759
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The Commonwealth of Massachusetts
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PRESENTED BY:
Michael J. Rodrigues
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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 taxation of rolling stock.
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PETITION OF:
Name: | District/Address: |
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Michael J. Rodrigues | First Bristol and Plymouth |
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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
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In the One Hundred and Ninety-First General Court
(2019-2020)
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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”.