An Act relative to the taxation of rolling stock

This bill amends Massachusetts tax law to specifically include "rolling stock" (trucks, tractors, and trailers used by common carriers in interstate commerce) in tax definitions and provisions. It adds a new definition for "rolling stock" and creates separate tax categories for the *sales*, *storage*, *use*, and *consumption* of these vehicles under Chapters 64H and 64I of the general laws. The key change is that these commercial vehicles, previously not explicitly covered under specific tax terms, will now be subject to defined tax treatments during transactions and usage. This directly affects common carriers (like trucking companies) that operate such vehicles in interstate commerce within Massachusetts.