Purchases - consumables

Consumables are goods purchased for use during the normal course of business. Commercial fishers must pay retail sales or use tax on all equipment and supplies unless a specific exemption applies. This includes but is not limited to, bait, bedding, table and kitchen wares, fishing nets, hooks, lines, floats, hand tools, ice, fuel, and lubricants. 

Use tax applies when retail sales tax was not paid at the time of purchase. 

Diesel fuel used in commercial fishing

If you are regularly engaged in commercial deep sea fishing operations, you are eligible for a sales and use tax exemption for diesel fuel used in the operation of watercraft. You are not "regularly engaged" in commercial fishing operations if you earn less than $5,000 per year from this activity. If you engage in commercial deep-sea fishing and also charter boats for sport fishing outside the territorial waters of the state, you may combine your income from both activities in order to meet the $5,000 threshold.

To qualify for this exemption, you must give the seller a completed Buyer’s Retail Sales Tax Exemption Certificate.