Amendment #20 to H3770

Sales Tax on Used Vehicles

Mr. Pignatelli of Lenox moves to amend the bill moves to amend the bill by adding the following section:

SECTION XXX.

SECTION 1. Section 4 of chapter 64I of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by striking out, in the second paragraph, the last sentence and inserting in place thereof the following sentence:-

The commissioner: (1) shall establish rules and regulations for accepting values below these values for motor vehicles over 25 years old, which may be otherwise considered classic cars or antique motor cars, that shall be based on the condition of the vehicle at the time of sale instead of the clean trade-in value; and (2) may establish other rules and regulations for accepting values below these values for other motor vehicles based on the condition of the vehicle at the time of sale or other factors as may be appropriate.

SECTION 2. The commissioner shall establish within 6 months of the effective date of this act the rules and regulations required under section 1 of this act for vehicles over 25 years old.