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

Item DescriptionFY2011 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.