An Act relative to the sales tax

This bill (HD 366) removes an existing sales tax exemption for rental companies purchasing motor vehicles, trailers, or other vehicles for business use. It directly affects rental companies defined under Chapter 175, Section 32E½, requiring them to pay sales tax on these vehicle purchases. The key provision overrides previous exemptions in Chapter 64H and related regulations (830 CMR 64H,25,1(7)), making such purchases subject to standard retail sales tax. The change applies immediately to new vehicle acquisitions by qualifying rental businesses.