What purchases and services are exempt?

For the vessel identified on the exemption certificate, the exemption may apply to:

• Materials and supplies used to repair the vessel if purchased by the owner of the vessel and become part of the vessel;

• Materials and supplies purchased by the owner of the vessel and loaded onto the vessel for its maintenance and operation;

• Repairs performed on the vessel; and

• Gasoline, diesel fuel, and lubricants purchased for the vessel.