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
Wed, Feb 8, 2023, 1:00 pm
Wed, Feb 8, 2023, 5:30 pm
via Zoom (link will be posted on the agenda)
Posted to: City Council
Wed, Feb 8, 2023, 6:00 pm
John Zon Community Center – 35 Pleasant Street
Posted to: Public Schools