Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2010

Governor's Budget Recommendation FY 2010

Sales Tax - All Detail

Fiscal Year 2010 Sales Tax (in Millions)
TAX EXPENDITURE
FY2008
FY2009
FY2010
3.000 - Exempt Entities 198.1 204.3 206.9
3.100 - Exempt Products/Services 1,052.2 1,087.7 1,059.3
3.200 - Exempt, Taxed Under Another Excise 713.1 699.1 633.4
3.300 - Exempt Component of a Product or Consumed in Production 236.9 242.0 244.6
3.400 - Exemptions for Specified Uses of Products/Services 856.9 885.6 900.5
3.500 - Exempt Not Taxable as Tangible Personal Property 9,626.4 9,174.1 9,525.5
3.600 - Miscellaneous Exemptions 99.3 99.8 101.3

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Exempt Entities 198.1 204.3 206.9

item description amount
Exempt Entities 206.9
3.001 Exemption for Sales to the Federal Government N.A.
3.002 Exemption for Sales to the Commonwealth N.A.
3.003 Exemption for Sales to Tax-Exempt Organizations 206.0
3.004 Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies 1.0

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Exempt Products/Services 1,052.2 1,087.7 1,059.3

item description amount
Exempt Products/Services 1,059.3
3.101 Exemption for Food 415.5
3.102 Exemption for Certain Food and Beverages Sold in Restaurants N.A.
3.103 Exemption for Clothing 242.5
3.104 Exemption for Medical and Dental Supplies and Devices 332.6
3.105 Exemption for Water 30.9
3.106 Exemption for Newspapers and Magazines 29.5
3.107 Exemption for the American Flag N.A.
3.108 Exemption for Certain Precious Metals N.A.
3.109 Exemption for Cement Mixers N.A.
3.112 Exemption for Aircraft & Aircraft Parts 8.3

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Exempt, Taxed Under Another Excise 713.1 699.1 633.4

item description amount
Exempt, Taxed Under Another Excise 633.4
3.201 Exemption for Alcoholic Beverages $0.0
3.202 Exemption for Motor Fuels 509.9
3.203 Exemption for Hotel/Motel Rooms 123.5

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Exempt Component of a Product or Consumed in Production 236.9 242.0 244.6

item description amount
Exempt Component of a Product or Consumed in Production 244.6
3.301 Exemption for Items Used in Making Clothing N.A.
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing N.A.
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development 60.5
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power 118.5
3.306 Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing 49.9
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production 7.9
3.309 Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing 7.9
3.310 Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting N.A.

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Exemptions for Specified Uses of Products/Services 856.9 885.6 900.5

item description amount
Exemptions for Specified Uses of Products/Services 900.5
3.401 Exemption for Electricity 239.4
3.402 Exemption for Fuel Used for Heating Purposes 60.4
3.403 Exemption for Piped and Bottled Gas 173.2
3.404 Exemption for Steam 11.5
3.405 Exemption for Certain Energy Conservation Equipment N.A.
3.406 Exemption for Funeral Items 10.5
3.407 Exemption for a Motor Vehicle for a Paraplegic 1.3
3.408 Exemption for Textbooks 17.7
3.409 Exemption for Books Used for Religious Worship N.A.
3.410 Exemption for Containers 123.1
3.411 Exemption for Certain Sales by Typographers, Compositors, Color Separators N.A.
3.412 Exemption for Sales of Building Materials and Supplies to be Used in Connection with Certain Construction Contracts 168.8
3.417 Exemption for Commuter Boats N.A.
3.418 Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce 0.5
3.419 Exemption for Fuel Used in Operating Aircraft and Railroads 48.8
3.420 Exemption for Sales of Certain New or Used Buses N.A.
3.421 Exemption for Films N.A.
3.422 Exemption for Telephone Services 45.4

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Exempt Not Taxable as Tangible Personal Property 9,626.4 9,174.1 9,525.5

item description amount
Exempt Not Taxable as Tangible Personal Property 9,525.5
3.501 Nontaxation of Transfers of Real Property 1,710.8
3.502 Nontaxation of Rentals of Real Property 1,149.6
3.503 Nontaxation of Certain Services 6,565.7
3.504 Nontaxation of Internet Access and Related Services 99.4

 

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE FY2008 FY2009 FY2010
Miscellaneous Exemptions 99.3 99.8 101.3

item description amount
Miscellaneous Exemptions 101.3
3.601 Exemption for Casual or Isolated Sales N.A.
3.602 Exemption for Vending Machine Sales N.A.
3.603 Exemption for Certain Meals 7.5
3.604 Exemption for Certain Bed and Breakfast Establishments from Sales Tax on Meals and Room Occupancy Excise N.A.
3.605 Exemption for Certain Summer Camps from Sales Tax on Meals and Room Occupancy Excise 1.4
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers 84.4
3.607 Exemption for Publications of Tax-Exempt Organizations 8.0
3.608 Exemption for Gifts of Scientific Equipment N.A.
3.609 Exemption for Vessels or Barges of 50 Tons or Over N.A.
3.610 Exemption for Rental Charges for Refuse Containers N.A.
3.611 Exemption for Honor Trays N.A.

Key:

ORIGIN  
M.G.L. Massachusetts General Laws
ESTIMATES All estimates are in $ millions.

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