S 1869 Massachusetts Senate · 193rd Legislature (2023-2024)

An Act relative to the sales tax

This bill requires rental companies in Massachusetts to pay sales tax when they buy vehicles like cars, trailers, or other motorized transport. Currently, these purchases are treated as tax-exempt uses, but this legislation removes that exemption for rental businesses. The change applies specifically to companies defined under state law as rental entities and aims to ensure they contribute sales tax on their vehicle acquisitions just like other buyers would.
Bill status passed both 4 of 5 stages cleared
Introduction
Feb 2023
Committee Review
Feb 2023
Senate Passage
Dec 2024
House Passage
Feb 2023
Governor
Introduced Feb 16, 2023 Last action Dec 30, 2024
Floor votes

How they voted

This bill passed the Senate. No roll call record of that vote is available.
Full legislative history

Actions timeline

Total actions
10
Key actions
4
Committee
1
Dec 16, 2024
Upper · Passed
Senate concurred
upper
Jul 11, 2024
Upper · Passed
Senate concurred
upper
Mar 21, 2024
Upper · Passed
Senate concurred
upper
Feb 16, 2023
Lower · Passed
House concurred
lower
Feb 16, 2023
Committee
Referred to the committee on Revenue
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Jason Lewis
Jason Lewis
DDemocratic
MA
Fifth Middlesex