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By Mrs. Haddad of Somerset, petition (accompanied by bill, House, No. 2937) of Patricia A. Haddad and others for legislation to exempt certain small crafts from the sales tax. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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In the Year Two Thousand and Seven.
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An Act exempting the sales of certain crafts from the sales tax. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
Section 6 of Chapter 64H of the General Laws, as amended by section 19 of Chapter 177 of the Acts of 2001, is hereby further amended by adding the following paragraph:-
(ww) Sales of small crafts which use human propulsion only, including but not limited to, kayaks, canoes, rowing shells and paddleboats.