Exempt Entities
| TAX EXPENDITURE | FY2012 | FY2013 | FY2014 |
|---|---|---|---|
| Exempt Entities | 393.3 | 411.5 | 438.9 |
| item | description | amount |
|---|---|---|
| Exempt Entities | 438.9 | |
| 3.001 |
Exemption for Sales to the Federal Government
Sales to the federal government are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(d) Estimate: N.A. |
N.A. |
| 3.002 |
Exemption for Sales to the Commonwealth
Sales to the Commonwealth, its agencies and political subdivisions are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(d) Estimate: N.A. |
N.A. |
| 3.003 |
Exemption for Sales to Tax-Exempt Organizations
Non-profit organizations are exempt from sales tax on purchases of goods and services to be used in carrying out their tax-exempt purposes. Comment: This estimate excludes sales of building materials and supplies used in construction contracts, which are covered under item 3.412. Origin: M.G.L. c. 64H, S. 6(e) and (x) Estimate: $438.6 |
438.6 |
| 3.004 |
Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies
Sales of tangible personal property to a qualifying motion picture production company or to an accredited film school student for the production expenses related to a school film project are exempt from the sales tax. Origin: M.G.L. c. 64H, S. 6(ww) Estimate: $0.1 |
0.1 |
| 3.005 |
Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company
Sales of tangible personal property purchased for a certified life sciences company, to the extent authorized pursuant to the life sciences tax incentive program, for use in connection with the construction, alteration, remodeling, repair or remediation of research, development or manufacturing facilities and utility support systems, are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(xx) Estimate: $0.2 |
0.2 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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