SENATE DOCKET, NO. 1248        FILED ON: 1/19/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1949

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Bruce E. Tarr

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the taxation of rolling stock.

_______________

PETITION OF:

 

Name:

District/Address:

 

Bruce E. Tarr

First Essex and Middlesex

 

Hannah Kane

11th Worcester

1/30/2023

Steven S. Howitt

4th Bristol

1/30/2023

Anne M. Gobi

Worcester and Hampshire

1/30/2023

Ryan C. Fattman

Worcester and Hampden

1/30/2023

Adam J. Scanlon

14th Bristol

2/13/2023

Michael D. Brady

Second Plymouth and Norfolk

2/17/2023

Michael O. Moore

Second Worcester

3/1/2023

Walter F. Timilty

Norfolk, Plymouth and Bristol

3/1/2023

Paul R. Feeney

Bristol and Norfolk

3/5/2023

John F. Keenan

Norfolk and Plymouth

3/10/2023

David F. DeCoste

5th Plymouth

4/5/2023


SENATE DOCKET, NO. 1248        FILED ON: 1/19/2023

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 1949

By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1949) of Bruce E. Tarr, Hannah Kane, Steven S. Howitt, Anne M. Gobi and other members of the General Court for legislation relative to the taxation of rolling stock.  Revenue.

 

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1984 OF 2021-2022.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninety-Third General Court
(2023-2024)

_______________

 

An Act relative to the taxation of rolling stock.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 1 of Chapter 64H of the general laws, as appearing in the 2016 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following new definition:-

“Rolling stock”, trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.

SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:

“(yy) sales of rolling stock”

SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words “ retail sale”, the following new words:- “rolling stock”, .

SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-

“(f) storage, use or other consumption of rolling stock”.