Well, thanks for that, it answers more questions than can be comprehended by someone with above average intelligence.
Apparently, this Senate Bill 410-FN does not apply the proposed annual ten dollar kayak tax to stand up paddle boards which are usually 10'6", or 11'6" length, and are considered by the US Coast Guard to be a vessel which requires a pfd and a whistle. If a sup is used within a swim or bathing area then it is not a vessel, but in most all other uses, it is considered to be a vessel which this proposed kayak stamp law has over looked.
If the US Coast Guard says a sup is a vessel, then here in NH, a sup is a vessel, and a stand up paddle board (sup) deserves a ten dollar kayak stamp similar to a kayak/canoe/rowboat/small sailboat (all without a motor) ......... legally speaking. Besides, a sup uses the lake pretty similar to a paddle kayak or canoe.
www.myfwc.com/boating/regulations/paddleboard/