Bill > S1595

This bill proposes to amend Section 6 of Chapter 64H of the General Laws, which deals with sales and use taxes, by expanding the scope of tax exemptions for commercial fishing operations. Specifically, it adds "repairs" to the list of services that are exempt from sales tax, meaning that the cost of repairing commercial fishing gear will no longer be taxed. Furthermore, the bill clarifies that this exemption extends to a wide range of fishing equipment, including nets, dredges, lines, hooks, traps, wires, and any parts of these items, as well as any natural or artificial bait used in fishing. This aims to reduce the financial burden on commercial fishermen by making essential operational expenses, such as equipment maintenance and bait, more affordable.