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Posted 5:00 AM by Rob Falk

Latest Patrick Tax Plan Takes Double Toll on Massachusetts Divers

BOSTON (Reuters) A little noticed provision in Governor Deval Patrick’s overhaul of the Massachusetts tax code, in his attempt to solve the increasingly complex maze of problems confronting the state's aging and debt-ridden transportation system, may result in a drastic increase in the fees that SCUBA divers pay to fill their oxygen tanks.

Independent consultants who have reviewed Patrick’s proposed 19¢ per gallon gas tax increase have noted that the new levy is on all gasses, including oxygen and compressed air. Not yet resolved is an ambiguity in the law regarding whether the tax on air will be assessed at atmospheric or working pressure, which could result in an unpleasant surprise at the fill station for many local divers.

The actual internal volume of a typical scuba cylinder is a mere four-tenths of a cubic foot, but it rises to 80 cubic feet at 3,000 pounds per square inch, the optimal pressure for a freshly filled tank according to a spokesman for the Dive Equipment Manufacturer’s Association. “Since there are roughly seven and one half gallons in a cubic foot,” according to Andover High School physics teacher and avid diver David Duncan, “how we measure the fill will have a huge impact on the expense.” Duncan ran a set of calculations for the Globe showing that at “sea level” as dive enthusiasts refer to “atmospheric pressure,” the tax on an oxygen “fill” would amount to approximately 57¢, but that at “working pressure” the fee skyrocketed to an astounding $113. Scratching his head, Duncan mused, “That can’t be right.”

The Patrick administration was mum on how the law would be interpreted, but State House insiders hinted that some compromise between the high and low figures might be appropriate. Noting that Democrats were also discussing a so-called “sin tax” on beer and alcoholic beverages, one capitol hill lawmaker associated with the Massachusetts Lobsterman’s Association pointed out that “them divers get a buzz off all that nitrogen in their tanks, and they should pay for that too… and stop stealing our lobsters.”

Captain Fred Calhoun, a noted scuba instructor, lecturer and author was emphatic: “All the more reason to dry fill your tank! Wet filling is dangerous and bad for your tank and now, it can even cost you extra tax money!” Local diver Rube Welkin was quick to differ, griping that it looked like the tax would be levied on a 3,000 pound fill, but “even though we paid for 3,000, when we get to the beach it’s a lousy 2,750. Typical!”