Massachusetts lawmakers propose 'rolling stock' tax exemptions

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Trucking news and briefs for Friday, Dec. 1, 2023:

Massachusetts considering ‘rolling stock’ tax exemption

The Massachusetts legislature has proposed bills that would bring the state in line with 37 other states that have no sales tax or use tax on “rolling stock,” which includes trucks, trailers, and parts for their operation.

Using a rolling stock tax exemption, truck owners in certain states can save when buying equipment and parts.

The list compiled at this link by the American Transportation Research Institute shows where exemptions are in place for parts and equipment, current as of 2018. Take note of the text at the bottom for explanations of the dollar figures in the chart, based on a hypothetical truck and trailer purchase.

According to ATRI’s chart, a truck buyer in Massachusetts paying $145,000 for a tractor-trailer combination would pay $2,266 in sales tax on the equipment, along with $375 in sales tax on an assumed $6,000 worth of parts each year, including tires.

If the Massachusetts bills were to pass and be signed into law, the owner in the above scenario would be exempt from paying those taxes.

The Specialized Carrier & Rigging Association has voiced its support for the bills in both the Massachusetts House and Senate. “The rolling stock initiative will help bring safer, cleaner commercial vehicles to the Commonwealth while also supporting the growth of the specialized transportation, crane, and rigging industries in the state.”

SCRA added that passing the bills would “bring Massachusetts in line not only with the entire New England region, but all 37 states that have no sales or use tax on rolling stock.”

Werner drivers deliver Capitol Christmas Tree

Werner drivers Tim Dean and Jesus DavilaWerner drivers Tim Dean and Jesus Davila hauled the U.S. Capitol Christmas Tree on its tour from West Virginia to the West Lawn of the U.S. Capitol.James Edward Mills/Kenworth

For Werner Enterprises (CCJ Top 250, No. 13) truck drivers Tim Dean and Jesus Davila, the opportunity to transport this year’s U.S. Capitol Christmas Tree from the Monongahela National Forest in West Virginia to the nation’s capital in Washington, D.C., lived up to the hype, and then some.

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“It was an absolute privilege to be one of the drivers for this year’s tour and travel throughout West Virginia to share the holiday spirit,” said Dean. “Being involved in this special transport far exceeded my expectations. I had so much fun visiting communities along the way and seeing how much joy and pride this tree brought to West Virginians who came out and visited us during the tour.”

For the past 10 years, Kenworth has been a major sponsor of the U.S. Capitol Christmas Tree program, supplying trucks to haul the special tree each holiday season. This year, Kenworth recommended Werner to transport the 63-foot Norway Spruce from its harvest site in West Virginia to the West Lawn of the U.S. Capitol Building in Washington, D.C., with a series of community events along the way. 

Dean, who joined Werner in 1988, is only the second driver in Werner’s history to achieve five million accident-free miles. He’s also served as an ATA America’s Road Team Captain and a Werner Road Team Captain and mentor since 2005. Davila, a retired U.S. Marine of 12 years and Purple Heart recipient, joined Werner in 2018 and has more than 550,000 accident-free miles.

U.S. Capitol Christmas Tree being hauledThe tree's tour took it through 12 towns along its route to Washington, D.C.James Edward Mills/Kenworth

In celebration of its centennial milestone, Kenworth provided Dean and Davila with a Kenworth 100th Anniversary T680 Signature Edition for the U.S. Capitol Christmas Tree tour. The truck was equipped with a 76-inch high-roof sleeper and Paccar Powertrain, featuring the Paccar MX-13 engine rated at 455 horsepower, Paccar TX-12 automated transmission and Paccar DX-40 tandem rear axles.

To harvest the tree from the forest, Dean was tasked with driving a Kenworth W990 to haul the Christmas tree down 14 miles of forest service roads on Nov. 1. 

Once off the mountain, and the trailer was hitched to the Kenworth T680 Signature Edition, Dean and Davila were off to visit 12 towns throughout West Virginia for community celebrations.

Canada’s Tim Hortons deploys electric Volvos

Tim Hortons Volvo VNR ElectricCanada's Tim Hortons will operate its two Volvo VNR Electrics out of its distribution centers in Guelph, Ontario, and Langley, British Columbia.Volvo Trucks

Volvo Trucks North America customer Tim Hortons – Canada's largest restaurant chain operating in the quick service industry with nearly 4,000 restaurants across the country – recently took delivery of its first two Volvo VNR Electric trucks to transport food and beverage products from two of Tim Hortons’ distribution centers to its restaurants.

The zero-tailpipe-emission vehicles are the first Class 8 battery-electric trucks in Tim Hortons’ fleet and will support the company’s sustainability targets, operating out of the distribution centers in Guelph, Ontario, and Langley, British Columbia. 

"Today, as we celebrate the deployment of these cutting-edge electric vehicles into the company’s fleet, we are confident that the positive impact on both its drivers and employees will be felt for years to come,” said Peter Voorhoeve, president, Volvo Trucks North America. “This marks a significant stride towards a sustainable future, and we are honored to be a part of Tim Hortons' commitment to innovation and environmental responsibility." 

The company’s new VNR Electric trucks will service 150-200 kilometers daily routes from two of its distribution centers to local stores and restaurants. The trucks feature a six-battery pack configuration, which can cover up to 440 kilometers on a single charge and obtain an 80% charge in as little as 90 minutes, making electrification viable for a wide range of local and regional fleet operations. To support the battery-electric Volvo VNR Electric trucks, Tim Hortons installed DC fast chargers at each distribution center. 

The Volvo VNR Electric truck deployed in Guelph will be supported by Expressway Trucks in Ontario, and the truck deployed in Langley will be supported by Pacific Coast Heavy Trucks.