A. Yes. There are two specific exemptions that apply to commercial fishermen. One exempts from sales and use taxes materials, rope, fishing nets, tools and fuel, or any substitute used directly in the fishing industry. The other exemption allows a fisherman that qualifies for and has been issued a Fishermen Tax Exemption Permit by the Connecticut Department of Revenue Services to purchase a commercial fishing vessel exempt from tax. Please review information on the Fisherman Tax Exemption by visiting Programs and Services.
This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services. It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS). However, it is not intended to serve as a legal ruling.