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

This bill would remove the sales tax currently applied to boats built or rebuilt within Massachusetts by local craftsmen. It directly affects boat manufacturers and rebuilders operating in the Commonwealth who pay this tax on their locally produced vessels. The key provision amends Chapter 64H of Massachusetts tax law to exempt these in-state built/rebuilt boats from sales tax. This is a concrete policy change that would reduce costs for Massachusetts-based boat builders.