Amendment ID: S2397-58

Amendment 58

Repealing the Rolling Stock Tax

Mr. Fattman moves that the proposed new text be amended by inserting after section 41 the following sections:-

"SECTION 42. 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 43. 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 44. 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 45. Section 7 of chapter 64I, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:- (f) Storage, use or other consumption of rolling stock."