Vessels or barges of 50 tons burden or over are exempt from sales tax when constructed in-state and sold by the builder.
Origin: M.G.L. c. 64H, § 6(o)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Sales Tax
Miscellaneous Exemptions
3.609
Exemption for Vessels or Barges of 50 Tons or Over
Vessels or barges of 50 tons burden or over are exempt from sales tax when constructed in-state and sold by the builder.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(o)</a>
0.4
0.2
0.3
0.4
0.4
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