HOUSE DOCKET, NO. 1216        FILED ON: 1/13/2009

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2771

The Commonwealth of Massachusetts

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In the Year Two Thousand Nine

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An Act exempting the sales of certain crafts from the sales tax..

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 6 of Chapter 64H of the General Laws, as amended by section 19 of Chapter 177 of the Acts of 2001, is hereby further amended by adding the following paragraph:-

   (ww) Sales of small crafts which use human propulsion only, including but not limited to, kayaks, canoes, rowing shells and paddleboats.