Sales Tax - All Detail
TAX EXPENDITURE | FY2009 |
FY2010 |
FY2011 |
---|---|---|---|
3.000 - Exempt Entities | 290.2 | 359.2 | 378.8 |
3.100 - Exempt Products/Services | 1,091.7 | 1,341.9 | 1,362.1 |
3.200 - Exempt, Taxed Under Another Excise | 617.3 | 609.1 | 700.7 |
3.300 - Exempt Component of a Product or Consumed in Production | 267.0 | 308.5 | 339.1 |
3.400 - Exemptions for Specified Uses of Products/Services | 825.9 | 941.9 | 999.7 |
3.500 - Exempt Not Taxable as Tangible Personal Property | 9,947.7 | 11,940.3 | 12,734.1 |
3.600 - Miscellaneous Exemptions | 93.6 | 113.7 | 120.4 |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Exempt Entities | 290.2 | 359.2 | 378.8 |
item | description | amount |
---|---|---|
Exempt Entities | 378.8 | |
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 | 378.2 |
3.004 | Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies | 0.5 |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Exempt Products/Services | 1,091.7 | 1,341.9 | 1,362.1 |
item | description | amount |
---|---|---|
Exempt Products/Services | 1,362.1 | |
3.101 | Exemption for Food | 587.6 |
3.102 | Exemption for Certain Food and Beverages Sold in Restaurants | N.A. |
3.103 | Exemption for Clothing | 268.7 |
3.104 | Exemption for Medical and Dental Supplies and Devices | 419.2 |
3.105 | Exemption for Water | 42.7 |
3.106 | Exemption for Newspapers and Magazines | 35.9 |
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 | 8.1 |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Exempt, Taxed Under Another Excise | 617.3 | 609.1 | 700.7 |
item | description | amount |
---|---|---|
Exempt, Taxed Under Another Excise | 700.7 | |
3.201 | Exemption for Alcoholic Beverages | $0.0 |
3.202 | Exemption for Motor Fuels | 570.7 |
3.203 | Exemption for Hotel/Motel Rooms | 130.0 |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Exempt Component of a Product or Consumed in Production | 267.0 | 308.5 | 339.1 |
item | description | amount |
---|---|---|
Exempt Component of a Product or Consumed in Production | 339.1 | |
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 | 85.4 |
3.304 | Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power | 173.1 |
3.306 | Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing | 61.5 |
3.308 | Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production | 10.4 |
3.309 | Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing | 8.8 |
3.310 | Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting | N.A. |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Exemptions for Specified Uses of Products/Services | 825.9 | 941.9 | 999.7 |
item | description | amount |
---|---|---|
Exemptions for Specified Uses of Products/Services | 999.7 | |
3.401 | Exemption for Electricity | 308.0 |
3.402 | Exemption for Fuel Used for Heating Purposes | 83.4 |
3.403 | Exemption for Piped and Bottled Gas | 173.7 |
3.404 | Exemption for Steam | 14.4 |
3.405 | Exemption for Certain Energy Conservation Equipment | N.A. |
3.406 | Exemption for Funeral Items | 11.9 |
3.407 | Exemption for a Motor Vehicle for a Paraplegic | 1.2 |
3.408 | Exemption for Textbooks | 23.2 |
3.409 | Exemption for Books Used for Religious Worship | N.A. |
3.410 | Exemption for Containers | 159.1 |
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 | 138.4 |
3.417 | Exemption for Commuter Boats | N.A. |
3.418 | Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce | 0.6 |
3.419 | Exemption for Fuel Used in Operating Aircraft and Railroads | 40.3 |
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 | 45.5 |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Exempt Not Taxable as Tangible Personal Property | 9,947.7 | 11,940.3 | 12,734.1 |
item | description | amount |
---|---|---|
Exempt Not Taxable as Tangible Personal Property | 12,734.1 | |
3.501 | Nontaxation of Transfers of Real Property | 2,044.9 |
3.502 | Nontaxation of Rentals of Real Property | 1,460.7 |
3.503 | Nontaxation of Certain Services | 9,106.8 |
3.504 | Nontaxation of Internet Access and Related Services | 121.8 |
TAX EXPENDITURE | FY2009 | FY2010 | FY2011 |
---|---|---|---|
Miscellaneous Exemptions | 93.6 | 113.7 | 120.4 |
item | description | amount |
---|---|---|
Miscellaneous Exemptions | 120.4 | |
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 | 9.7 |
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 | 1.7 |
3.606 | Exemption for Trade-in Allowances for Motor Vehicles and Trailers | 95.2 |
3.607 | Exemption for Publications of Tax-Exempt Organizations | 13.8 |
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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