SECTION 1. Section 6 of chapter 64 H is hereby amended by inserting after subsection xx, the following subsections:
(yy) The receipts from the first fifty thousand dollars of the retail sale of a qualifying zero-emission vehicle. For the purpose of this section, qualified vehicles shall mean a battery electric vehicle or a fuel cell powered vehicle.
(zz) Sales of an electric vehicle charging station, as defined in section 16 of chapter 25A, or individual replacement components of an electric vehicle charging station.
SECTION 2. Subsection (zz) of said section 6 of said chapter 64H is hereby repealed.
SECTION 3. Section 2 of this act shall take effect on January 1, 2030.
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