Current with changes from the 2024 Legislative Session
Section 11-218 - Seafood harvesting purposes
The sales and use tax does not apply to a sale of:
(1) a clam or oyster rake, crab bait, crab or eel pot, or fish net;(2) a dredge, handscrape, or hand or patent tong; or(3) fuel or a repair part for a commercial fishing vessel or for a vessel otherwise used for commercial purposes.