HOUSE DOCKET, NO. 2396        FILED ON: 2/17/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3040

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Smitty Pignatelli

_________________

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 sales tax of motor vehicles.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Smitty Pignatelli

4th Berkshire

2/17/2021

Patrick Joseph Kearney

4th Plymouth

2/26/2021


HOUSE DOCKET, NO. 2396        FILED ON: 2/17/2021

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3040

By Mr. Pignatelli of Lenox, a petition (accompanied by bill, House, No. 3040) of Smitty Pignatelli and Patrick Joseph Kearney relative to the value of classic or antique vehicles in calculating the sales tax.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE HOUSE, NO. 2591 OF 2019-2020.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Second General Court
(2021-2022)

_______________

 

An Act relative to the sales tax of motor vehicles.

 

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 4 of chapter 64I of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking out, in the second paragraph, the last sentence and inserting in place thereof the following sentence:-

The commissioner: (1) shall establish rules and regulations for accepting values below these values for motor vehicles over 25 years old, which may otherwise be considered classic cars or antique motor cars, that shall be based on the condition of the vehicle at the time of sale instead of the clean trade-in-value; and (2) may establish other rules and regulations for accepting values below these values for other motor vehicles based on the condition of the vehicle at the time of sale or other factors as may be appropriate.

SECTION 2. The commissioner shall establish within 6 months of the effective date of this act the rules and regulations required under section 1 of this act for vehicles over 25 years old.