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S2082 • 2025

An Act relative to the taxation of rolling stock for trucking and railcars

An Act relative to the taxation of rolling stock for trucking and railcars

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Bruce E. Tarr
Last action
2026-04-01
Official status
Reporting date extended to Thursday June 25, 2026
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to the taxation of rolling stock for trucking and railcars

An Act relative to the taxation of rolling stock for trucking and railcars By Mr.

What This Bill Does

  • An Act relative to the taxation of rolling stock for trucking and railcars By Mr.
  • Tarr, a petition (accompanied by bill, Senate, No.
  • 2082) of Bruce E.
  • Tarr for legislation relative to the taxation of rolling stock for trucking and railcars.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-04-01 Senate

    Reporting date extended to Thursday June 25, 2026

  2. 2025-09-19 Joint

    Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1

  3. 2025-02-27 Senate

    Referred to the committee on Revenue

  4. 2025-02-27 House

    House concurred

Official Summary Text

An Act relative to the taxation of rolling stock for trucking and railcars
By Mr. Tarr, a petition (accompanied by bill, Senate, No. 2082) of Bruce E. Tarr for legislation relative to the taxation of rolling stock for trucking and railcars. Revenue.

Current Bill Text

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Bill S.2082

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, trailers, and railcars, 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”.

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