Bill > S03719

This bill provides a motor fuel tax exemption for the sales of diesel motor fuel and motor fuel used in vessels that are used directly and predominantly in a business providing sport fishing opportunities for hire to the general public, provided that the vessel provides at least 50% of the owner's total annual income. The bill also authorizes cities with a population of one million or more to enact a resolution to provide the same exemption from their local sales and compensating use taxes as the state provides.