Vessels, materials, tools, fuels, and machinery,
and replacement parts which are consumed
and used directly and exclusively in
commercial fishing are exempt from sales tax.
Origin: M.G.L. c. 64H, §§ 6(o), (r), and (s)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exempt Component of a Product or Consumed in Production
3.309
Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Vessels, materials, tools, fuels, and machinery, <BR>and replacement parts which are consumed <BR>and used directly and exclusively in <BR>commercial fishing are exempt from sales tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, §§ 6(o), (r), and (s)</a>
13.8
14.4
15.0
15.6
16.2
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