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SENATE DOCKET, NO. 1249 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1950
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 for trucking and railcars.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Bruce E. TarrFirst Essex and Middlesex 1 of 2
SENATE DOCKET, NO. 1249 FILED ON: 1/19/2023
SENATE . . . . . . . . . . . . . . No. 1950
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 1950) of Bruce E. Tarr for legislation
relative to the taxation of rolling stock for trucking and railcars. Revenue.
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 for trucking and railcars.
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, trailers, and railcars, used by common carriers to
5transport goods in 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”
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”, . 2 of 2
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”.