Massachusetts 2025-2026 Regular Session

Massachusetts Senate Bill S2055 Latest Draft

Bill / Introduced Version Filed 02/27/2025

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SENATE DOCKET, NO. 395       FILED ON: 1/13/2025
SENATE . . . . . . . . . . . . . . No. 2055
The Commonwealth of Massachusetts
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PRESENTED BY:
Patrick M. O'Connor
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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 repealing the sales tax on boats built or rebuilt in the commonwealth.
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PETITION OF:
NAME:DISTRICT/ADDRESS :Patrick M. O'ConnorFirst Plymouth and Norfolk 1 of 1
SENATE DOCKET, NO. 395       FILED ON: 1/13/2025
SENATE . . . . . . . . . . . . . . No. 2055
By Mr. O'Connor, a petition (accompanied by bill, Senate, No. 2055) of Patrick M. O'Connor for 
legislation to repeal the sales tax on boats built or rebuilt in the commonwealth. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1919 OF 2023-2024.]
The Commonwealth of Massachusetts
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In the One Hundred and Ninety-Fourth General Court
(2025-2026)
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An Act repealing the sales tax on boats built or rebuilt in the commonwealth.
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 6 of chapter 64H of the General Laws, as appearing in the 2002 Official Edition, 
2is hereby amended by adding the following subsection:- (__) Sales of boats built or rebuilt and 
3delivered in Massachusetts by Massachusetts craftsmen.