Amendment ID: S3018-2

Amendment 2

Taxation of Rolling Stock

Messrs. Tarr, Cronin, Crighton, Fattman, Keenan, O'Connor, Feeney, Timilty, Collins and Pacheco move that the proposed new text be amended by inserting after section _ the following new 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.”