Origin: Sales of vessels, materials, tools, fuels, and machinery, including replacement parts, consumed and used directly and exclusively in commercial fishing, are exempt from sales and use tax.
Origin: M.G.L. c. 64H, §§ 6(o), (r), and (s)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2023
FY2024
FY2025
FY2026
FY2027
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
Sales of vessels, materials, tools, fuels, and machinery, including replacement parts, consumed and used directly and exclusively in commercial fishing, 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(o), (r), and (s)</a>
13.0
11.5
11.2
11.5
11.9
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