Massachusetts H3148 amends the definition of "retail establishment" to include "rolling stock" and adds a new subsection on the taxation of rolling.

Massachusetts H3148 amends the definition of "retail establishment" to include "rolling stock," which refers to trucks, tractors, and trailers used by common carriers in interstate commerce. The bill also adds a new subsection to address the taxation of rolling stock. This change aims to clarify the scope of taxable goods and ensure that rolling stock is subject to appropriate taxation.

Massachusetts H3148 amends the definition of "retail establishment" to include "rolling stock" and adds a new subsection on the taxation of rolling.

Massachusetts H3148 amends the definition of "retail establishment" to include "rolling stock," which refers to trucks, tractors, and trailers used by common carriers in interstate commerce. The bill also adds a new subsection to address the taxation of rolling stock. This change aims to clarify the scope of taxable goods and ensure that rolling stock is subject to appropriate taxation.