SENATE DOCKET, NO. 536        FILED ON: 1/13/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

The Commonwealth of Massachusetts

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PRESENTED BY:

Jason M. Lewis

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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 sales tax.

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PETITION OF:

SENATE DOCKET, NO. 536        FILED ON: 1/13/2025

SENATE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No.         

[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1869 OF 2023-2024.]

The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act relative to the sales tax.

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

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.