This bill amends the General Laws to allow for the registration of commercial fishing motor vehicles. These vehicles must be essential to a commercial fishing business and used by the owner, family members, employees, or designees of the owner. The bill also exempts certain gross receipts from sales and use taxes, including sales and uses beyond the state's constitutional power, newspapers, school meals, containers, and tangible personal property sold to charitable, educational, and religious organizations.

The bill also proposes new exemptions to the sales and use tax in the state. These exemptions include accommodations at camps or retreat houses operated by religious, charitable, educational, or other organizations, rental charges for living or sleeping quarters in licensed institutions for hospitalization or nursing care, motor vehicle and adaptive equipment for persons with disabilities, heating fuels, electricity and gas, manufacturing machinery and equipment, trade-in value of motor vehicles, precious metal bullion, sales made to commercial vessels primarily engaged in interstate or foreign commerce, and sales and use of vessels and other watercraft used exclusively for commercial fishing. The bill also includes exemptions for clothing and footwear up to $250 per item, water for residential use, Bibles, boats sold to nonresidents, youth activities equipment, farm equipment, compressed air, flags, textbooks, and promotional and product literature of boat manufacturers.

Statutes affected:
440: 44-18-30