The dividend benefits lower income people since they have to turn over a smaller percentage to the IRS. On the other hand, a sales tax clips many rural places harder since prices are higher due to transportation costs, and local sales taxes already add to the tax burden which people are paying. But putting the onus for tax collection on boat captains seems crazy when viewed from sea level.
While it might seem like the thing to do to make sure that the State gets their share of an out-of-stater's $70,000 haul on a trawl or pot-setter's share, there are a lot of much smaller fishers too, the kind running 22' skiffs who have crews of just a couple of people.
