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3.502 -Nontaxation of Rentals of Real Property
| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 3.502 | Nontaxation of Rentals of Real Property
Rental charges for real property, whether for residential or business purposes, are exempt from sales tax. Comment: This estimate excludes rentals of hotel/motel rooms, which are separately stated under item 3.203. Origin: General exclusion of real property transactions Estimate: $1691 |
1582.7 | 1638.1 | 1690.9 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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