Bill > H3157

This bill proposes to amend Chapter 64H of the Massachusetts General Laws by adding a new subsection that would exempt sales of boats from the state sales tax if those boats are both built or rebuilt and delivered within Massachusetts by Massachusetts craftsmen. Currently, boat sales in the state are subject to sales tax, but this legislation would create a specific exemption for boats constructed or substantially reconstructed by local boatbuilders and delivered within the state. The goal appears to be to support the local boat-building industry by reducing the tax burden on boats manufactured in Massachusetts, potentially making locally-built boats more competitive and attractive to buyers by lowering their overall cost.

Budget and Finance

https://malegislature.gov/Bills/194/H3157