March 31, 1982

You inquire whether the Massachusetts sales tax applies to fees imposed by ********** ("Company") for use of berths at the Company's marina. The marina consists of a floating concrete dock system moored with piling driven into the ocean bottom adjacent to land owned by the Company. The dock system provides berthing for about 90 pleasure craft, ranging in length from 24 to 50 feet.

The Massachusetts sales tax is an excise on sales at retail of tangible personal property in Massachusetts (G.L. c. 64H, s. 2);."sales" include leases and rentals (G.L. c. 64H, s. 1(12)(a)).

Based on the foregoing, it is ruled that the fees imposed by the Company for use of berths at the marina are not subject to the Massachusetts sales tax.

Very truly yours,

/s/L. Joyce Hampers

L. Joyce Hampers
Commissioner of Revenue

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LR 82-30