MA S1759

Bill

Relative to the taxation of rolling stock

Introduced
01/22/2019

In Committee
01/22/2019

Crossed Over

Passed

Dead
12/31/2020

Introduced Session

191st General Court

Bill Summary

For legislation relative to the taxation of rolling stock. Revenue.

AI Summary

This bill amends the Massachusetts general laws to define "rolling stock" as trucks, tractors, and trailers used by common carriers to transport goods in interstate commerce. It then exempts the sales of rolling stock from the state's sales tax and the storage, use, or consumption of rolling stock from the state's use tax. The purpose of these changes is to provide tax relief for the transportation industry's equipment used in interstate commerce.

Committee Categories

Budget and Finance

Sponsors (10)

Mike Barrett (D), Michael Brady (D), Brendan Crighton (D), Ryan Fattman (R), Donald Humason (R), Brian Murray (D), Patrick O'Connor (R), Michael Rodrigues (D), Paul Schmid (D), Bruce Tarr (R),

Last Action

Accompanied H2517 (on 03/04/2020)

Official Document

https://malegislature.gov/Bills/191/S1759

(6 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/191/S1759
Bill	https://malegislature.gov/Bills/191/S1759.pdf

Bill	Bill Name	Last Action	Type
H2398	Extending certain existing sales tax exemptions to veteran's organizations	Accompanied a study order, see H5128	Similar To
H2469	Exempting disabled veterans from sales tax when leasing a motor vehicle	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2517	Relative to the taxation of rolling stock	Bill reported favorably by committee and referred to the committee on House Ways and Means	Similar To
H2570	Regarding a sales tax exemption	Accompanied a study order, see H5080	Similar To
H2641	Relative to the disabled veterans sales tax exemption on a motor vehicle	Accompanied a study order, see H5080	Similar To
S1641	Relative to growing the creative economy	Accompanied a study order, see H5080	Similar To

Bill > S1759

MA S1759

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (10)

Last Action

Official Document

bill text

bill summary

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