TAX/SALES-USE-EXEMPT: Provides relative to tax exemptions for charter boat fishing guides (OR DECREASE GF RV See Note)

HB 149 expands Louisiana's existing sales and use tax exemption for commercial fishermen to include licensed charter boat fishing guides. It allows Louisiana residents with valid charter boat fishing guide licenses to qualify as commercial fishermen for tax exemption purposes, covering taxes on vessel repairs and necessary supplies. The bill clarifies that possessing a license alone does not automatically qualify a vessel for the exemption; the vessel must be primarily used for commercial fishing. This policy change modifies existing tax rules (R.S. 47:305.20 and R.S. 56:302.9(K)) to include a specific group of fishing professionals.