SECTION 1.  Section 16 of chapter 25A of the General Laws, as so appearing, is hereby amended by inserting after the definition of “Publicly available parking space” the following definition:-

“Zero-emission vehicle”, a motor vehicle that produces no engine exhaust carbon emissions.

SECTION 2.  Section 6 of chapter 64H of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by adding at the end thereof the following:-

(yy) Sales within the commonwealth of a zero-emission vehicle that is required to be registered as a commercial motor vehicle or for which commercial plates are required shall be exempt from 50 per cent of the tax imposed by this chapter; provided, that each qualifying vehicle is registered within the commonwealth; provided, further, that the primary residence or primary business location of the purchaser is within the commonwealth; and provided, further, that the purchaser files proof of primary residency or business location, each qualifying vehicle's registration status, and each qualifying vehicle's registration within the commonwealth with the department of revenue within 90 days of purchase.

SECTION 3.  Sections 2 of this act is hereby repealed.

SECTION 4.  Section 3 of this act shall take effect on January 1, 2030.