An Act To Exempt Boats And All-Terrain Vehicles Purchased For Qualified Commercial Fishing Or Commercial Farming From State Sales Tax

This bill delays the effective date of a sales tax exemption for boats and all-terrain vehicles used in commercial fishing or farming until January 1, 2026. The legislation originally intended to remove state sales tax on these specific purchases, but this amendment postpones when that benefit begins. The change directly affects the timing of the policy rather than altering the core rules for eligible businesses.