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3.309 -Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing

Item	Description	FY2009	FY2010	FY2011
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: $8.8	6.7	8.3	8.8

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.