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HD 207

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

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

Summary of HD 207: An Act repealing the sales tax on boats built or rebuilt in the Commonwealth OverviewHD 207 is a proposed bill that would eliminate the sales tax on boats that a

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Bill Summary · HD 207

Summary of HD 207: An Act repealing the sales tax on boats built or rebuilt in the Commonwealth

Overview

HD 207 is a proposed bill that would eliminate the sales tax on boats that are built or substantially rebuilt within the Commonwealth of Massachusetts. The primary intent of the bill is to support and promote the state's recreational boatbuilding industry by reducing costs for consumers and making Massachusetts-built boats more competitive with those from other states.

Key Provisions

  • Repeals the current 6.25% state sales tax that applies to the purchase of boats built or rebuilt in Massachusetts
  • Maintains the existing sales tax for boats purchased that were not built or substantially rebuilt within the state
  • Defines "substantially rebuilt" as the boat undergoing a major renovation where 50% or more of the boat's major components are replaced

Potential Impact

  • Provides a tax incentive for consumers to purchase boats built in Massachusetts, potentially increasing demand and sales for the state's boatbuilding businesses
  • Reduces costs for Massachusetts residents and businesses looking to purchase new or refurbished boats from local manufacturers
  • Could attract more boatbuilding and refurbishing companies to establish operations within the state, growing the industry and creating new jobs
  • May lead to a temporary reduction in state sales tax revenue from boat purchases, though this could be offset by increased economic activity and jobs in the boatbuilding sector

Timeline and Next Steps

HD 207 was introduced in the Massachusetts state legislature on November 29, 2025. If passed, the sales tax exemption would take effect on January 1, 2026 and remain in place until repealed by the legislature. The bill has been referred to the Joint Committee on Revenue, which will hold public hearings and debate the proposal before deciding whether to advance it for further consideration by the full state House and Senate.

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

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