Budget Amendment ID: FY2025-S4-806

OTH 806

Taxation of rolling stock

Messrs. Tarr, Moore and Fattman moved that the proposed new text be amended by inserting after section _ the following sections:-

"SECTION_. 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 new definition:-

'Rolling stock', trucks, tractors, and trailers, used by common carriers to transport goods in interstate commerce.

SECTION _. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection:

(yy) sales of rolling stock

SECTION _. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 6, after the words 'retail sale', the following new words:- 'rolling stock', .

SECTION _. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:-

(f) storage, use or other consumption of rolling stock”.