Massachusetts S1778 amends the definition of "retail establishment" to include rolling stock and imposes sales tax on rolling stock.
Massachusetts S1778 amends the definition of "retail establishment" to include rolling stock, which refers to trucks, tractors, and trailers used by common carriers to transport goods in interstate commerce. The bill also imposes sales tax on rolling stock. This change affects businesses that use rolling stock for interstate commerce within Massachusetts.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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