An Act relative to the taxation of rolling stock for trucking and railcars
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| Cosponsor |
|---|
| Bruce E. Tarr |
| Peter J. Durant |
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Accompanied | — |
Section 1 of Chapter 64H of the general laws, as appearing in the 2022 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following new definition:- “Rolling stock”, trucks, tractors, trailers, and railcars, used by common carriers to transport goods in interstate commerce.
Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection: “(yy) sales of rolling stock”
Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 8, after the words “ retail sale”, the following new words:- “rolling stock”, .
Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:- “(f) storage, use or other consumption of rolling stock”.
SECTION 1. Section 1 of Chapter 64H of the general laws, as appearing in the 2022 Official Edition, is hereby amended by inserting, after the definition of “Retail establishment”, the following new definition:- “Rolling stock”, trucks, tractors, trailers, and railcars, used by common carriers to transport goods in interstate commerce. SECTION 2. Section 6 of Chapter 64H of the general laws, as so appearing, is hereby further amended by inserting, after subsection (xx), the following new subsection: “(yy) sales of rolling stock” SECTION 3. Section 1 of Chapter 64I of the general laws, as so appearing, is amended by inserting in line 8, after the words “ retail sale”, the following new words:- “rolling stock”, . SECTION 4. Section 7 of chapter 64I of the general laws, as so appearing, is hereby amended by inserting, after subsection (e), the following new subsection:- “(f) storage, use or other consumption of rolling stock”.