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SENATE DOCKET, NO. 200 FILED ON: 1/9/2025
SENATE . . . . . . . . . . . . . . No. 2081
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 Middlesex 1 of 2
SENATE DOCKET, NO. 200 FILED ON: 1/9/2025
SENATE . . . . . . . . . . . . . . No. 2081
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2081) of Bruce E. Tarr for legislation
relative to the taxation of rolling stock. Revenue.
[SIMILAR MATTER FILED IN PREVIOUS SESSION
SEE SENATE, NO. 1949 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 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 2022
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 8, 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”.