Massachusetts 2023-2024 Regular Session

Massachusetts Senate Bill S1919

Introduced
2/16/23  

Caption

Repealing the sales tax on boats built or rebuilt in the Commonwealth

Impact

The potential impact of S1919 on state laws is significant, as it proposes to amend existing sales tax regulations outlined in Chapter 64H of the General Laws. Removing the sales tax could alter the way local businesses operate and affect pricing structures in the marine industry. Advocates argue that this change would create a more favorable economic environment for builders and consumers alike, potentially leading to increased sales, higher production rates, and a surge in employment opportunities in boat construction and allied trades.

Summary

S1919, introduced by Senator Patrick O'Connor, aims to repeal the sales tax on boats that are built or rebuilt in Massachusetts. The bill is designed to encourage local craftsmanship and stimulate the boat-building industry within the state by eliminating a financial disincentive for consumers. This legislative effort is grounded in the belief that such a repeal could bolster economic activity, promote job creation in the local maritime economy, and attract tourism centered around boating and marine activities.

Contention

Despite the potential benefits, the bill may face opposition from various stakeholders concerned about the implications of reducing tax revenue. Critics may argue that eliminating sales tax could impact state finances, particularly if the boat-building industry does not experience significant growth following the repeal. The debate surrounding the bill could highlight broader questions about tax policy, economic incentives, and the balance between promoting local industries and maintaining essential public services funded through tax revenues.

Companion Bills

MA H2826

Similar To Relative to the repeal of the sales tax exemption for aircraft

MA S2551

Similar To Relative to archaic laws

MA S2561

Similar To Relative to archaic laws

MA H4727

Replaced by Study Order

Previously Filed As

MA S1018

Allowing municipalities to preserve owner occupancy

MA S1466

Restoring local zoning control

MA S1017

To reform the emergency assistance shelter program

MA S1464

Relative to the Regional Commissions on the Status of Women

MA S1894

Providing disability compensation for qualified correctional officers

MA S1900

Increasing the property tax exemption for disabled veterans

MA S416

Providing opportunity for youth with substance use disorder

MA S1709

Relative to the size of the Group Insurance Commission Board

Similar Bills

No similar bills found.