Section 1. Notwithstanding the provisions of Section 8 of Chapter 64H of the General Laws or any general or special law or regulation to the contrary, including 830 CMR 64H,25,1(7), the purchase of a motor vehicle, trailer, or other vehicle by a rental company as so defined in section 32E ½ of chapter 175 of the general laws shall not be considered an exempt use from the sales tax at retail.
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