Bill > A03853

This bill proposes to provide a motor fuel tax exemption for sales of diesel motor fuel used in vessels used directly in a business providing sport fishing opportunities for hire to the general public. The bill defines a "commercial sport fishing vessel" as a vessel owned by a person who holds a marine and coastal district party and charter boat license, and it specifies that the vessel must provide the owner with at least 50% of their total annual income to qualify for the exemption. The bill also amends various sections of the tax law to incorporate this new exemption, including provisions related to the state sales and use tax.