Amendment #3 to H5007

Taxation of Rolling Stock

Representatives Jones of North Reading, Ferguson of Holden, Frost of Auburn, Gifford of Wareham, Barrows of Mansfield and Smola of Warren move to amend the bill by adding the following four sections:

“SECTION AA. 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 BB. 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 CC. Section 1 of chapter 64I, as so appearing, is hereby amended by inserting in line 7, after the words “retail establishment”, the following new words:- , “rolling stock”.

SECTION DD. Sections AA, BB and CC shall take effect for tax years beginning on or after January 1, 2023.”

Additional co-sponsor(s) added to Amendment #3 to H5007

Taxation of Rolling Stock