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| 2 | 2 | | SENATE DOCKET, NO. 200 FILED ON: 1/9/2025 |
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| 3 | 3 | | SENATE . . . . . . . . . . . . . . No. 2081 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Bruce E. Tarr |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to the taxation of rolling stock. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :Bruce E. TarrFirst Essex and Middlesex 1 of 2 |
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| 16 | 16 | | SENATE DOCKET, NO. 200 FILED ON: 1/9/2025 |
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| 17 | 17 | | SENATE . . . . . . . . . . . . . . No. 2081 |
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| 18 | 18 | | By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2081) of Bruce E. Tarr for legislation |
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| 19 | 19 | | relative to the taxation of rolling stock. Revenue. |
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| 20 | 20 | | [SIMILAR MATTER FILED IN PREVIOUS SESSION |
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| 21 | 21 | | SEE SENATE, NO. 1949 OF 2023-2024.] |
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| 22 | 22 | | The Commonwealth of Massachusetts |
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| 23 | 23 | | _______________ |
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| 24 | 24 | | In the One Hundred and Ninety-Fourth General Court |
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| 25 | 25 | | (2025-2026) |
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| 26 | 26 | | _______________ |
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| 27 | 27 | | An Act relative to the taxation of rolling stock. |
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| 28 | 28 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 29 | 29 | | of the same, as follows: |
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| 30 | 30 | | 1 SECTION 1. Section 1 of Chapter 64H of the general laws, as appearing in the 2022 |
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| 31 | 31 | | 2Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, |
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| 32 | 32 | | 3the following new definition:- |
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| 33 | 33 | | 4 “Rolling stock”, trucks, tractors, and trailers, used by common carriers to transport goods |
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| 34 | 34 | | 5in interstate commerce. |
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| 35 | 35 | | 6 SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby |
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| 36 | 36 | | 7further amended by inserting, after subsection (xx), the following new subsection: |
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| 37 | 37 | | 8 “(yy) sales of rolling stock” 2 of 2 |
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| 38 | 38 | | 9 SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended |
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| 39 | 39 | | 10by inserting in line 8, after the words “ retail sale”, the following new words:- “rolling stock”, . |
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| 40 | 40 | | 11 SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby |
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| 41 | 41 | | 12amended by inserting, after subsection (e), the following new subsection:- |
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| 42 | 42 | | 13 “(f) storage, use or other consumption of rolling stock”. |
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