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SENATE DOCKET, NO. 1248 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1949
The Commonwealth of Massachusetts
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PRESENTED BY:
Bruce E. Tarr
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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:
The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
An Act relative to the taxation of rolling stock.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Bruce E. TarrFirst Essex and MiddlesexHannah Kane11th Worcester1/30/2023Steven S. Howitt4th Bristol1/30/2023Anne M. GobiWorcester and Hampshire1/30/2023Ryan C. FattmanWorcester and Hampden1/30/2023Adam Scanlon14th Bristol2/13/2023Michael D. BradySecond Plymouth and Norfolk2/17/2023Michael O. MooreSecond Worcester3/1/2023Walter F. TimiltyNorfolk, Plymouth and Bristol3/1/2023Paul R. FeeneyBristol and Norfolk3/5/2023John F. KeenanNorfolk and Plymouth3/10/2023 1 of 2
SENATE DOCKET, NO. 1248 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1949
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1949) of Bruce E. Tarr, Hannah Kane,
Steven S. Howitt, Anne M. Gobi and other members of the General Court for legislation relative
to the taxation of rolling stock. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1984 OF 2021-2022.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Third General Court
(2023-2024)
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An Act relative to the taxation of rolling stock.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 SECTION 1. Section 1 of Chapter 64H of the general laws, as appearing in the 2016
2Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”,
3the following new definition:-
4 “Rolling stock”, trucks, tractors, and trailers, used by common carriers to transport goods
5in interstate commerce.
6 SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby
7further amended by inserting, after subsection (xx), the following new subsection:
8 “(yy) sales of rolling stock” 2 of 2
9 SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended
10by inserting in line 6, after the words “ retail sale”, the following new words:- “rolling stock”, .
11 SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby
12amended by inserting, after subsection (e), the following new subsection:-
13 “(f) storage, use or other consumption of rolling stock”.