Massachusetts S2081: An Act relative to the taxation of rolling stock

What the bill says

From the introduced text, February 27, 2025:

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, and trailers, 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”.

Read the full official text

Sponsors

• Tarr, Andrew (D, 5th Essex) · primary sponsor
• Peter Durant (R, Worcester and Hampshire)

Latest actions

1. July 23, 2026: Accompanied a study order, see H5596
2. April 1, 2026: Reporting date extended to Thursday June 25, 2026
3. September 19, 2025: Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1
4. February 27, 2025: House concurred
5. February 27, 2025: Referred to the committee on Revenue

Common questions

What is S2081?

S2081 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to the taxation of rolling stock.

What is the status of S2081?

Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).

Who sponsored S2081?

Tarr, Andrew (D, 5th Essex), with 1 co-sponsor.

Where is the official record for S2081?

On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S2081