This bill proposes amendments to the General Laws to allow for the registration of commercial fishing motor vehicles. The registration form for these vehicles will require a statement under oath that the vehicle qualifies and may require proof requested by the division of motor vehicles. If approved, the commercial fishing vehicle will be assigned a special number plate indicating its usage for commercial fishing business. The director of the division of motor vehicles may also establish rules and regulations for the inspection of these vehicles.

Additionally, the bill seeks to exempt certain gross receipts from sales and use taxes. The exempted gross receipts include sales and uses beyond the constitutional power of the state, newspapers, school meals, containers, and tangible personal property sold to charitable, educational, and religious organizations. The bill also specifies certain items that are exempt from sales and use tax, such as gasoline and fuels used for airplane propulsion, purchases for manufacturing purposes, food and food ingredients, medicines, drugs, and durable medical equipment, and motor vehicles sold to nonresidents.

Statutes affected:
6347: 44-18-30