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3.309 -Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 3.309 | Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Materials, tools, fuels, and machinery, including spare parts, used in commercial fishing are exempt from sales tax if they become components of a product to be sold or are consumed or directly used in commercial fishing. Origin: M.G.L. c. 64H, S. 6(r), (s) and (o) Estimate: $10.5 |
10 | 10.3 | 10.5 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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