MA S1965

Out-of-state businesses and employees performing disaster or emergency-related work on critical infrastructure are exempt from Massachusetts state and local taxes, licensing requirements, and registration obligations during the disaster response period

Disaster response period begins 10 days before a Governor's or Presidential emergency declaration and extends 60 days after the declared emergency ends

Critical infrastructure includes communications networks, cable/broadband systems, gas and electric distribution, water pipelines, railways, roads, and bridges

Sales tax exemptions created for rolling stock (commercial trucks over 10,000 lbs and trailers) used by telecommunications providers for interstate commerce or emergency response work

Sales tax exemption established for machinery, equipment, and parts purchased by communications service providers for broadband infrastructure, effective July 1, 2025