Boat Exemptions


The excise imposed by this chapter shall not apply to vessels described in section eight of chapter fifty-nine and in section sixty-seven of chapter sixty-three; to vessels owned by the commonwealth or any political subdivision thereof; to law enforcement vessels; to vessels under construction; to ferries; to boats, fishing gear and nets owned and actually used by the owner in the prosecution of his business if engaged exclusively in commercial fishing, with a total value of ten thousand dollars or less; nor to other vessels with a value of one thousand dollars or less.

Said exemptions shall not subject said vessels and their equipment to any other tax under section four of chapter fifty-nine.


Appears in: Boat Excise Taxes FAQs

Calendar of Events
Tue, Aug 16, 2022, 4:00 pm
City Hall meeting room, 14 Court Square
Posted to: Licensing
Tue, Aug 16, 2022, 6:00 pm
via Zoom (link will be posted on the agenda)
Posted to: City Council
Wed, Aug 17, 2022, 10:15 am
City Hall, 14 Court Square
Posted to: Clerk’s Office