Bill > S02091

This bill eliminates the requirement to pay and subsequently receive a refund of the ten-cent diesel excise tax and sales tax on diesel motor fuel when sold to operators of commercial fishing vessels for use in the operation of such vessels. The bill provides an exemption from the motor fuels tax and sales tax on motor fuels used in the operation of commercial fishing vessels, as defined in the law. The exemption applies to sales and uses of diesel motor fuel and residual petroleum products sold to or used by commercial fishermen for their fishing vessels.