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MA S2082

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Bruce Tarr

Click for details

Origin

Senate

194th General Court

AI Summary

  • Creates a sales tax exemption for "rolling stock" defined as trucks, tractors, trailers, and railcars used by common carriers to transport goods in interstate commerce
  • Amends Chapter 64H (sales tax) to add rolling stock sales to the list of exempt transactions
  • Amends Chapter 64I (use tax) to exempt storage, use, or other consumption of rolling stock from taxation
  • Sponsored by Senator Bruce E. Tarr (First Essex and Middlesex) and filed on January 9, 2025
  • Similar legislation was filed in the previous 2023-2024 session as Senate No. 1950

Legislative Description

Relative to the taxation of rolling stock for trucking and railcars

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