An Act repealing the sales tax on boats built or rebuilt in the Commonwealth

This bill proposes to remove the state sales tax on boats that are built or rebuilt within Massachusetts by local craftsmen. The change would directly benefit boat manufacturers and repair shops operating in the Commonwealth by allowing them to sell these specific vessels without collecting the tax. By amending existing state law, the measure eliminates a financial burden on local businesses while leaving the tax on boats purchased from out-of-state sources unchanged.