Origin: 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 tax.
Origin: M.G.L. c. 64H, § 6(pp)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2021
FY2022
FY2023
FY2024
FY2025
Sales Tax
Exemptions for Specified Uses of Products/Services
3.417
Exemption for Commuter Boats
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 tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(pp)</a>
6.5
6.6
6.7
6.8
6.9
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