govt.fyi
Back to S2081
Massachusetts General Court· S2081Reporting date extended to Thursday June 25, 2026

An Act relative to the taxation of rolling stock, the official text

Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
	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, and trailers, 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”.
Every fact on this page links to its source, starting with the official bill record.