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H 3157

An Act repealing the sales tax on boats built or rebuilt in the Commonwealth

194th Legislature (2025-2026) Introduced by Patrick Kearney

Bill H 3157 eliminates the sales tax on boats built or rebuilt in Massachusetts, boosting local manufacturers and lowering costs for consumers.

Accompanied a study order, see H4709
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Bill Summary · H 3157

Summary of Bill H 3157: An Act Repealing the Sales Tax on Boats Built or Rebuilt in the Commonwealth

Purpose and Intent

Bill H 3157 aims to repeal the sales tax on boats that are built or rebuilt in the Commonwealth of Massachusetts. The intent behind this legislation is to promote the local boat manufacturing industry by reducing the financial burden on consumers and encouraging the purchase of boats made by Massachusetts craftsmen.

Key Provisions

  • Repeal of Sales Tax: The bill proposes an amendment to Section 6 of Chapter 64H of the General Laws. It introduces a new subsection (yy) that specifically exempts sales of boats built or rebuilt in Massachusetts from sales tax.
  • Eligibility: The exemption applies to boats that are both constructed and delivered within the state by local craftsmen, thereby supporting local businesses and the economy.

Affected Parties

  • Boat Manufacturers and Craftsmen: Local boat builders and craftsmen are expected to benefit directly from this tax repeal, as it may lead to increased sales and competitiveness in the market.
  • Consumers: Individuals looking to purchase boats built or rebuilt in Massachusetts will benefit from lower overall costs due to the absence of sales tax.
  • State Revenue: The repeal may have implications for state revenue, as it will reduce tax income from boat sales, which could affect funding for public services.

Legislative Timeline

  • Introduced: The bill was introduced on February 27, 2025, by Representative Patrick Joseph Kearney.
  • Committee Referral: Following its introduction, the bill was referred to the committee on Revenue on the same day.
  • Hearing Scheduled: A public hearing is scheduled for May 13, 2025, from 10:30 AM to 1:00 PM in Room A-1, allowing stakeholders to express their views on the proposed legislation.
  • Accompanied by Study Order: On November 10, 2025, the bill was accompanied by a study order (see H4709), indicating further examination of its implications.

Related Legislation

  • Similar Matter: This bill is a continuation of efforts from the previous session, as a similar matter was filed under House Bill No. 2855 during the 2023-2024 legislative session.

Conclusion

Bill H 3157 represents a significant legislative effort to support the local boat manufacturing industry in Massachusetts by eliminating sales tax on boats built or rebuilt in the state. By doing so, it aims to enhance economic activity and consumer affordability in the boating sector. The upcoming hearing will be a critical opportunity for stakeholders to discuss the potential impacts of this legislation.

Compiled from official sources — confirm details with the bill’s official record.

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