This bill exempts from sales tax sales of boats and all-terrain vehicles used directly and exclusively in commercial fishing or commercial agricultural production to a qualified purchaser. The bill defines "qualified purchaser" to mean a purchaser who, pursuant to the law governing the refund of sales tax on depreciable machinery and equipment purchases, has obtained a certificate from the State Tax Assessor stating that the purchaser is engaged in commercial fishing or commercial agricultural production. It also requires the seller to obtain from the purchaser an affidavit as prescribed by the assessor attesting to the qualification of the purchase for exemption.