Massachusetts legislation · 194th General Court
Massachusetts S2082: An Act relative to the taxation of rolling stock for trucking and railcars
Status: Failed, July 23, 2026
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, 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”.
Sponsors
- Tarr, Andrew (D, 5th Essex) · primary sponsor
- Peter Durant (R, Worcester and Hampshire)
Latest actions
- : Accompanied a study order, see H5596
- : Reporting date extended to Thursday June 25, 2026
- : Hearing scheduled for 09/29/2025 from 01:00 PM-05:00 PM in A-1
- : House concurred
- : Referred to the committee on Revenue
Common questions
- What is S2082?
- S2082 is a bill in the Massachusetts Legislature (194th General Court): An Act relative to the taxation of rolling stock for trucking and railcars.
- What is the status of S2082?
- Failed as of July 23, 2026. Latest action: Accompanied a study order, see H5596 (July 23, 2026).
- Who sponsored S2082?
- Tarr, Andrew (D, 5th Essex), with 1 co-sponsor.
- Where is the official record for S2082?
- On the Massachusetts Legislature website: https://malegislature.gov/Bills/194/S2082
Source: official Massachusetts record. Tracked by Delilah, AI for legislation across all 50 states and Congress.