Loading chat...

MA S2081

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Bruce Tarr

Click for details

Origin

Senate

194th General Court

AI Summary

  • Exempts "rolling stock" from Massachusetts sales tax under Chapter 64H, adding it as a new exemption category (subsection yy)
  • Defines "rolling stock" as trucks, tractors, and trailers used by common carriers to transport goods in interstate commerce
  • Exempts rolling stock from the state use tax under Chapter 64I, including storage, use, or other consumption of such vehicles
  • Similar legislation was filed in the previous 2023-2024 session as Senate No. 1949
  • Filed by Senator Bruce E. Tarr (First Essex and Middlesex) on January 9, 2025

Legislative Description

Relative to the taxation of rolling stock

Last Action

Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1

9/19/2025

Committee Referrals

Revenue2/27/2025

Full Bill Text

No bill text available