An ALJ has found that vessels purchased to operate fishing charter trips were commercial vessels primarily engaged in interstate commerce, and thus exempt from sales tax under Tax Law § 115(a)(8), despite the fact that all trips both began and ended in New York. Matter of Celtic Quest, Inc., DTA Nos. 825281 & 824935 (N.Y.S. Div. of Tax App., Apr. 3, 2014). The ALJ found that the destinations of the voyages were the waters off Connecticut or Rhode Island, which were much more desirable fishing locations than New York waters, and the subject of specific advertising by the vessels’ owner and a central element of his business plan, relying on “credible testimony” from the vessels’ operator to establish these facts. The ALJ rejected the Department’s argument that the petitioner failed to produce trip diaries, maps or other records to document all trips during the period at issue, finding that the Department had relied at the hearing solely on its legal position that all sales were presumptively subject to tax and, having failed to raise such a factual issue, could not raise it after the hearing was closed and the petitioner had no opportunity to introduce additional factual evidence.