S 1949 Massachusetts Senate · 193rd Legislature (2023-2024)

An Act relative to the taxation of rolling stock

This bill amends Massachusetts tax laws to explicitly include trucks, tractors, and trailers used by common carriers for interstate commerce under the definition of "rolling stock." By adding this category to specific tax chapters, the legislation ensures that the sale, storage, use, or consumption of these vehicles is subject to existing sales and use tax rules. The changes directly affect businesses that operate commercial fleets, clarifying that their heavy-duty vehicles are taxable assets rather than exempt equipment.
Bill status passed 3 of 4 stages cleared
Introduction
Feb 2023
Committee Review
Feb 2023
House Passage
Feb 2023
Governor
Introduced Feb 16, 2023 Last action Mar 21, 2024
Floor votes

How they voted

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

Actions timeline

Total actions
5
Key actions
1
Committee
1
Feb 16, 2023
Lower · Passed
House concurred
lower
Feb 16, 2023
Committee
Referred to the committee on Revenue
upper
1 primary · 11 co-sponsors

Sponsors