Massachusetts 2025-2026 Regular Session

Massachusetts House Bill H3065 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 of 1
2	2	HOUSE DOCKET, NO. 3099 FILED ON: 1/16/2025
3	3	HOUSE . . . . . . . . . . . . . . . No. 3065
4	4	The Commonwealth of Massachusetts
5	5	_________________
6	6	PRESENTED BY:
7	7	Mark J. Cusack
8	8	_________________
9	9	To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
10	10	Court assembled:
11	11	The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:
12	12	An Act relative to contractor rental equipment.
13	13	_______________
14	14	PETITION OF:
15	15	NAME:DISTRICT/ADDRESS :DATE ADDED:Mark J. Cusack5th Norfolk1/16/2025 1 of 2
16	16	HOUSE DOCKET, NO. 3099 FILED ON: 1/16/2025
17	17	HOUSE . . . . . . . . . . . . . . . No. 3065
18	18	By Representative Cusack of Braintree, a petition (accompanied by bill, House, No. 3065) of
19	19	Mark J. Cusack relative to the sales tax on contractor rental equipment. Revenue.
20	20	[SIMILAR MATTER FILED IN PREVIOUS SESSION
21	21	SEE HOUSE, NO. 2753 OF 2023-2024.]
22	22	The Commonwealth of Massachusetts
23	23	_______________
24	24	In the One Hundred and Ninety-Fourth General Court
25	25	(2025-2026)
26	26	_______________
27	27	An Act relative to contractor rental equipment.
28	28	Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
29	29	of the same, as follows:
30	30	1 Paragraph (f) of section 6 of chapter 64H of the General Laws, as appearing in the 2022
31	31	2edition, is amended by adding at the end of said paragraph the following:-
32	32	3 "Contractors renting said construction vehicles, equipment, and machinery, including but
33	33	4not limited to office trailers, storage containers, portable restrooms, and vehicles, from a rental
34	34	5vendor shall be required to provide at time of rental a Contractor’s Sales Tax Exempt Purchase
35	35	6Certificate issued by the department of revenue that includes the following: name of exempt
36	36	7organization; exempt number, or in the alternative, the exempt entity’s ST-2; the purchasing
37	37	8contractor or subcontractor’s name; the contract/subcontract date and estimated date of
38	38	9completion (if no estimated date of completion is provided, certificate is valid for a maximum of
39	39	1024 months from the contract date); the contractor’s signature and title; and the location and 2 of 2
40	40	11description of the exempt project. A rental vendor accepting the Contractor’s Sales Tax Exempt
41	41	12Purchase Certificate from the contractor shall be held harmless from collection of the sales/use
42	42	13tax if accepted in good faith. In this paragraph the following words shall have the following
43	43	14meaning: “Rental Vendor” includes a rental business that rents equipment and other tangible
44	44	15personal property in the state under rental agreements for 365 days or less, or under open-ended
45	45	16agreements. “Purchaser” means a contractor or subcontractor that is renting from a rental vendor
46	46	17equipment to be used on a tax exempt project in the state pursuant to this paragraph.
47	47	18“Contractor’s Sales Tax Exempt Purchase Certificate” means an exemption form that includes
48	48	19the information provided above. “Good faith” means the acceptance of a completed tax exempt
49	49	20purchase certificate under this paragraph."