Conference unifix::sailing

80.0. "Summary of Mass Tax Laws" by HOLST::RODENHISER () Thu Jan 31 1985 12:17

                Summary of Mass Boat Tax (Effective July 1,1979)

TO WHOM IT APPLIES
   Ships and vessels, except those used in or designated for use in the carrying
   trade  or  commercial  fishing, shall be taxed to the owner as of July 1st in
   the town where it is habitually moored  or  docked,  otherwise  where  it  is
   principally situated during the calendar year.

TYPE OF VESSEL
   "Vessel", includes every  description  of  watercraft,  including  documented
   boats  and  ships, used or capable of being used as a means of transportation
   on  water,  and  includes  all  equipment,  including  mode  of  power,   and
   furnishings   that  are  normally  required  aboard  the  vessel  during  the
   accomplishment of the function for which the vessel is being utilized.

VESSEL LOCATION
   "Habitually moored or docked", shall mean the place where the owner has usual
   mooring or dockage for the summer season.

THE TAX
   Except as hereinafter provided there shall be assessed  and  levied  by  each
   city and town in each fiscal year on every vessel, and its equipment, for the
   privilege of using the waterways of the commonwealth, an excise tax  measured
   by  the  value thereof, as hereinafter defined and determined, at the rate of
   ten dollars per thousand of valuation.

HOW THE TAX WORKS
   Any person who owns such vessel on July 1st  shall  annually,  on  or  before
   August  1st, make a return on oath to the assessors of the city or town where
   such vessel is habitually moored or docked, or in the case of a vessel  which
   has  no  mooring or docking space, where said vessel is principally situated,
   setting forth the vessel's registration number or  documentation  number,  if
   any;  an  adequate  description,  as well as the owner's estimate of the fair
   cash value, of said vessel and any  engine  of  motor  used  to  propel  said
   vessel, as of the next July 1st; and the place of habitual mooring or docking
   or other principal location of said vessel.  If boat is transferred  tax  may
   be pro-rated.

   Value shall be fair cash valu but not in excess of:

         LOA                                  VALUE
(Excluding Bowsprit & Boomkins)  < 4 Yr old    4-6 Yr old   7 Yr or greater

< 16'                             $ 1,000        $   700       $   400
16'   - < 17.5'                     1,500          1,000           800
17.5' - < 20'                       3,000          2,000         1,500
20'   - < 22.5'                     5,000          3,300         2,500
22.5  - < 25'                       7,500          5,000         3,800
25'   - < 27.5'                    10,500          7,000         5,300
27.5' - < 30'                      14,000          9,300         7,000
30'   - < 35'                      18,500         12,300         9,300
35'   - < 40'                      24,000         16,000        12,000
40'   - < 50'                      31,500         21,000        15,800
50'   - < 60'                      41,000         27,300        20,500
60' or over                        50,000         33,000        24,800

Excise shall not apply to vessels of a value of $1,000 or less.

FAILURE TO COMPLY
   If failure to file by Aug 1st deadline, but owner files by Oct 31st, tax  may
   be increased by 50%.

WHERE TAX GOES
   All sums received from the excise imposed under this chapter  shall  be  paid
   into  the  treasury  of  the  city  or  town  and 50% of said excise shall be
   credited to the municipal waterways improvement and maintenance fund.

   For more information see Chapter 40,59 & 60B of the General Laws (as  amended
   by Chapter 581 of the Acts of 1978).

I just spoke to the Tax Assessor in Marion. They will send me a form which
when returned will place me on their tax rolls. They will then send me
the Marion sticker for the boat. At some time in the future I will get a
bill for the tax due on July 1st 1985. (At this time they have NOT sent out
the bills for the 1984 tax.)

They seemed pretty casual about the whole issue. No attempts will be made
to collect any debts prior to when you first file for a sticker.

Since my Sabre 30' is actually 29' 11'' and has just passed it's 4th birthday
I'll eventually received a bill for $93.00.

John

Does anybody out there know if this tax can in any way be levied on a documented
vessel docked in N.H. waters but owned by a Mass. resident.

Mass has the (in)fomous 'USE TAX' which they use to get the SALES TAX
paid by folks who are out of state and bought a boat for'use' in
Mass waters.. They'll eventually get ya' but you can hide for a few years..

Ed

     When I bought my boat this last summer, I telephoned the Mass Revenue 
     Department who pointed me to the Fisheries, Wildlife and Recreational 
     Vehicles Department. It was the position that the Use/Sales tax didn't
     apply in the following case;

        a) If you bought a boat, were an out of state resident, and had
            registered, and used the boat in another state for at least
            six months. The Use/Sales tax would not be levied against
            the boat. The only fee to be imposed was some sort of transfer
            fee (I believe it was quoted for $25). You would be 
            responsible however for the "Excise" tax which is levied
            by the town you moor in.

     I was very interested, since I was New Hampshire resident, and starting
     late in the season, my chance of finding mooring/dockage in NH was 
     slim. What I ended up doing was keeping the boat for a time in NH 
     waters so that I could get the boat registered with the Coast Guard
     as being in NH, then rented a mooring off somebody from Kittery who 
     was off cruising the Carribean for two months. Under Maine law, you 
     don't have to register your boat or pay tax to Maine if you are in 
     Maine waters less than 75 days (which I was).

     I expect based on mooring availability, that I will end up in Mass 
     this year, and I expect not to have to pay the Use/Sales tax.

     Unfortunately I don't know what other permutations also relieve you
     (legally) from the tax man's bite such as; being a Mass resident and
     registering your boat outside the state for 6 months.

Re .2 

     I believe that even if you are a non Mass resident but that your first
     use/registration of the boat is in Mass waters, you will get nailed
     for the Use/Sales tax. It is my understanding that they will get you
     when you register the boat (for non documented boats) or at Excise
     time when your local harbormaster makes his list of who is in the 
     harbor.

     If you are documented out of Boston, and have proof to show out of 
     state usage, I think you may be home free. You can call the 
     Commonwealth of Massachussets Department of Fisheries, Wildlife, and
     Reacreational Vehicles, Marine & recreational Vehicles Division
     at 617-727-3900 for more info.

Anybody have the same kind of info on car excise tax?
thanks
norm