Boats used exclusively to provide scheduled
commuter passenger service and parts,
materials and tools used to maintain and repair
such vessels, are exempt from sales and use tax.
Origin: M.G.L. c. 64H, § 6(pp)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2020
FY2021
FY2022
FY2023
FY2024
Sales Tax
Exemptions for Specified Uses of Products/Services
3.417
Exemption for Commuter Boats
Boats used exclusively to provide scheduled <BR>commuter passenger service and parts, <BR>materials and tools used to maintain and repair <BR>such vessels, are exempt from sales and use tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(pp)</a>
7.1
6.5
6.6
6.7
6.8
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