Trucking industry urges exemption for interstate rolling stock to boost competitiveness

Kevin Weeks, executive director of the Transportation Association of Massachusetts, told the Joint Committee on Revenue that Massachusetts is one of only a small number of states that applies sales and use tax to rolling stock used in interstate commerce and that the tax creates a competitive disadvantage.

"By eliminating the rolling stock tax, we will actually increase tax revenue into the state," Weeks said, citing studies that estimate gains from industry growth if the tax were removed and noting that trucks are expensive and newer equipment improves safety and emissions profiles.

Weeks said the legislation has passed the House previously and has received favorable committee reports before, and he argued that exempting rolling stock used in interstate commerce would encourage fleet renewal, raise safety standards and expand the state's trucking industry.

Committee members asked about revenue modeling and thresholds for exemption. Weeks cited prior studies and asked the committee to consider public‑safety benefits of newer trucks. No formal action was taken at the hearing; industry proponents offered to provide additional fiscal analysis.