Bill > HB149

This bill expands tax exemptions for commercial fishermen by explicitly including charter boat fishing guides as eligible for sales, use, lease, and services tax exemptions. Specifically, the bill amends existing Louisiana law to allow Louisiana residents with a valid charter boat fishing guide license to be considered commercial fishermen for tax purposes. The tax exemption applies to materials and supplies necessary for vessel repairs that become a component part of the vessel. While previously only commercial fishing license holders could qualify for these tax breaks, the bill now extends this benefit to charter boat fishing guides. The bill does not automatically grant the exemption based solely on possessing a license; the Department of Wildlife and Fisheries must still determine that the vessel will be predominantly used for commercial fishing ventures. This change aims to provide tax relief for charter boat fishing guides who are an important part of Louisiana's fishing industry, recognizing their commercial role in harvesting aquatic life.

Budget and Finance

https://www.legis.la.gov/legis/BillInfo.aspx?s=25rs&b=HB149&sbi=y