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MA H3065
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Mark Cusack
Click for details
AI Summary
- Contractors renting construction equipment for tax-exempt projects must provide a Contractor's Sales Tax Exempt Purchase Certificate at the time of rental
- Covered equipment includes construction vehicles, machinery, office trailers, storage containers, portable restrooms, and vehicles rented for 365 days or less
- Certificate must include: exempt organization name, exempt number or ST-2, contractor name, contract dates, estimated completion date (valid maximum 24 months if no completion date provided), contractor signature, and project location/description
- Rental vendors who accept the certificate in good faith are held harmless from sales/use tax collection liability
- Amends Chapter 64H, Section 6, paragraph (f) of the Massachusetts General Laws
Legislative Description
Relative to contractor rental equipment
Last Action
Bill reported favorably by committee and referred to the committee on House Ways and Means
2/26/2026
Committee Referrals
Ways and Means2/26/2026
Revenue2/27/2025
Full Bill Text
No bill text available