Fuels, supplies and repairs for vessels engaged in interstate or foreign commerce are exempt from sales tax.
Origin: M.G.L. c. 64H, § 6(o)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2016
FY2017
FY2018
FY2019
FY2020
Sales Tax
Exemptions for Specified Uses of Products/Services
3.418
Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce
Fuels, supplies and repairs for vessels engaged in interstate or foreign commerce are exempt from sales tax.
<a href="http://www.mass.gov/legis/laws/mgl/64h-6.htm" target="_blank">M.G.L. c. 64H, § 6(o)</a>
0.7
0.7
0.7
0.7
0.8
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