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The New Jersey Sales & Use Tax Act
The Requirements of the “Head Boat” Exemption

Charter boats do not qualify for exemption under the law.  However, party (head) boats may qualify for exemption.  Commercial party boat (head boat) sport fishing vessels are vessels subject to annual inspection by the United States Coast Guard and able to carry more than six passengers. The following factors may be used to determine if a vessel is a commercial party boat (head boat):

  • Passengers pay individually (charge by “the head”) as they board on a first come basis until the vessel is filled;
  • Size and seating capacity of the vessel;
  • Anglers are permitted to go fishing from the vessel at almost any time with no advanced planning;
  • The vessel sails on a daily fishing schedule for designated species;
  • The cost of the trip is dependent upon the type of fishing or activity; and
  • The owner or captain sets the vessel’s predetermined course.

Last Updated: Wednesday, 08/20/14

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