STATE OF RHODE ISLAND - DIVISION OF TAXATION 
                           
                          SALES AND USE TAX 
                           
              COMMERCIAL FISHERMEN EXEMPTION CERTIFICATE 
 
NAME OF 
SELLER:_________________________________________________DATE:_________________ 
 
ADDRESS:______________________________________________________________________ 
 
I hereby certify that the tangible personal property described below will be used by me exclusively 
for commercial fishing and is thereby exempt from the sales or use tax, pursuant to Chapter 18, 
Section 30: 
 
1.  [  ] The property being purchased will be consumed by me in the production of commercial 
fishing.  (Specify below) 
 
2.  [  ] The property being purchased is the nets, cables, tackle and other fishing equipment 
appurtenant to or used in connection with a vessel in excess of five (5) net tons used exclusively in 
commercial fishing. 
 
NOTE:  Refer to Regulation SU 03-22 for further information about exempt status requirements or 
exempt items. 
 
DESCRIPTION OF 
PROPERTY:_____________________________________________________________________ 
 
_______________________________________________________________________________ 
 
I agree that if the tangible personal property purchased under this certificate be determined to be 
taxable, I will pay the tax plus any interest and penalties as provided by law. 
 
PLEASE PRINT: 
 
NAME OF BOAT:_________________________________________ NET TONS:____________ 
 
All vessel owners wishing tax exempt status must possess a valid Commercial Fishing License. 
 
LICENSE NO.:_______________STATE ISSUED BY:_______EXPIRATION DATE:________ 
 
OWNER OR CORPORATE 
OFFICER:_______________________________________________________________________ 
 
ADDRESS:_________________________ CITY: _______________STATE:______ZIP:_______ 
 
TELEPHONE NO.:_______________________ SIGNATURE:____________________________