SECTION 1. Paragraph (f) of section 6 of chapter 64H of the General Laws, as appearing in the 2020 edition, is amended by adding at the end of said paragraph the following:-

"Contractors renting said construction vehicles, equipment, and machinery, including but not limited to office trailers, storage containers, portable restrooms, and vehicles,  from a rental vendor shall be required to provide at time of rental  a Contractor’s Sales Tax Exempt Purchase Certificate issued by the department of revenue that includes the following: name of exempt organization; exempt number, or in the alternative, the exempt entity’s ST-2; the purchasing contractor or subcontractor’s name; the contract/subcontract date and estimated date of completion (if no estimated date of completion is provided, certificate is valid for a maximum of 24 months from the contract date); the contractor’s signature and title; and the location and description of the exempt project. A rental vendor accepting the Contractor’s Sales Tax Exempt Purchase Certificate from the contractor shall be held harmless from collection of the sales/use tax if accepted in good faith. In this paragraph the following words shall have the following meaning: “Rental Vendor” includes a rental business that rents equipment and other tangible personal property in the state under rental agreements for 365 days or less, or under open-ended agreements.  “Purchaser” means a contractor or subcontractor that is renting from a rental vendor equipment to be used on a tax exempt project in the state pursuant to this paragraph. “Contractor’s Sales Tax Exempt Purchase Certificate” means an exemption form that includes the information provided above. “Good faith” means the acceptance of a completed tax exempt purchase certificate under this paragraph."