Origin: The tax expenditure provides for an exemption from the sales and use tax for sales in Massachusetts of fuels, supplies, and repairs for vessels engaged in interstate or foreign commerce.
Origin: M.G.L. c. 64H, § 6(o)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2022
FY2023
FY2024
FY2025
FY2026
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
The tax expenditure provides for an exemption from the sales and use tax for sales in Massachusetts of fuels, supplies, and repairs for vessels engaged in interstate or foreign commerce.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(o)</a>
1.7
1.7
1.7
1.8
1.8
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