SECTION 1. Section 1 of chapter 64H of the general laws, as appearing in the 2020 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following definition:-
“Rolling stock”, trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.
SECTION 2. Section 6 of chapter 64H, as so appearing, is hereby amended by inserting, after subsection (xx), the following new subsection:-
(yy) Sales of rolling stock.
SECTION 3. Section 1 of chapter 64I, as so appearing, is amended by inserting in line 5, after the words “retail establishment”, the following new words:- , “rolling stock”.
SECTION 4. Section 7 of chapter 64I, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-
(f) Storage, use, or other consumption of rolling stock.
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