G/SCM/Q2/USA/77  
 
29 January 2020  
(20-0710) Page: 1/3 
Committee on Subsidies and Countervailing Measures  Original: English  
 
SUBSIDIES  
QUESTIONS POSED BY A USTRALIA REGARDING T HE NEW AND  
FULL NOTIFICATION OF  THE UNITED STATES1 
The following communication, dated 29 January 2020, is being circulated at the request of the 
delegation of Australia.  
 
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Australia thanks the United States for its notification. Australia appreciates that where subsidy 
programmes are in the form of tax exemptions or preferential tax treatment, there may be difficulties 
in accurately reflecting the total amount of revenue for egone. However, Australia would appreciate 
some indicative level of government expenditure or allocation for these types of programs.  
Australia poses the following questions:  
Question 1  
Sub-Federal Programs  
Page 60: Alabama: Sales & Use Tax  
This program pr ovides fuel tax exemptions and refunds for commercial fishermen. Could the 
United  States please provide estimated total government expenditure for this program for the two 
reporting years.  
Question 2  
Page 62: Alaska Commercial Charter Fisheries Loan Program  
What is the total amount of loans provided for the two reporting years.  
Question  3 
Page 63: Alaska Commercial Fishing Revolving Loan Fund  
What is the total amount of loans provided for the two reporting years.  
Question 4  
Page 66: Alaska Reduced Tax Rate for Small Fish Processors  
This program provides tax reductions for fish processing  on vessels. Could the United States please 
provide an estimated total budget for this program for the two reporting years.  
 
1 G/SCM/N/343/ USA. G/SCM/Q2/USA/77  
 
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  Question 5  
Page 74: California Sale and Use Tax Exemption (Chapter 4. Exemptions: Art. 1, Section 6368)  
Could the United States plea se provide the total estimated value of this tax exemption for the two 
reporting years.  
Question 6  
Page 82: Connecticut Sales and Use Tax Exemption (Conn. Gen. Stat. §12 -412(40))  
This program provides a tax exemption for commercial fishing vessels and machinery or equipment 
for use on the vessels. Could the United States please provide the total estimated value of this tax 
exemption for the two reporting years.  
Question 7  
Page 93: Hawaii Fuel Tax Credit for Commercial Fishers Refundable Tax credit  
Could the United States please provide the total estimated value of this tax credit for the two 
reporting years.  
Question 8  
Page 94: Hawaii Small Vessel Fishing Loan Program  
This program p rovides loans for purchasers of small fishing vessels. Could the United States please 
provide the total value of loans provided under this program for the two reporting years.  
Question 9  
Page 113: Louisiana Gasoline & Special Fuel Taxes for Commercial Fish erman  
This program provides a tax credit for commercial fishing boats. Could the United States please 
provide the total estimated value of this tax credit for the two reporting years.  
Question 10  
Page 120: Maryland Commercial Boat Fuel Tax Refund  
Could the  United States please provide the total estimated value of tax refunds for the two reporting 
years.  
Question 11  
Page 120: Maryland Sales Tax Exemptions -Seafood Harvesting  
Could the United States please provide the total estimated value of tax exemptions f or the two 
reporting years.  
Question 12  
Page 120: Massachusetts Seafood Revolving Loan Fund  
What is the total value of loans provided under this program for the two reporting years.  G/SCM/Q2/USA/77  
 
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  Question 13  
Page 122: Massachusetts Exemption for Vessels, Materials, Tools, Fuels, and Material Used in 
Commercial Fishing  
What is the total value of the tax exempti on under this program for the two reporting years.  
Question 14  
Page 128: Mississippi Sales Tax Exemption (Miss. Code Ann. 27 -65-101) 
We understand that this program is intended to provide a sales tax exemption for the purchase of 
commercial fishing vessels . Could the United States please provide the total value of this program 
for the two reporting years.  
Question 15  
Page 146: New York Sales Tax Exemption for Commercial Vessels and Commercial Fishing Vessels  
Could the United States please provide the total value of this program for the two reporting years.  
Question 16  
Page 146: New York Sales Tax Exemption for maintenance/repairs performed on commercial vessels 
and commercial fishing vessels  
Could the United S tates please provide the total value of this program for the two reporting years.  
Question 17  
Page 168: South Carolina Sales tax exemption for fuel used in commercial fishing vessels  
What is the estimated total value of the sales tax exemption for the two reporting years.  
Question 18  
Page 170: Texas Vessel Sales Tax Exemption  
What is the estimated total value of the sales tax exemption for the two reporting years.  
Question 19  
Page 178: Washington Fishing Boat Fuel  
Under this program, a tax exemption is prov ided to vessels engaged in commercial deep -sea fishing 
or in the operation of commercial charter fishing boats. What is the estimated total value of the tax 
exemption for the two reporting years.  
 
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