Exempt Products/Services
| TAX EXPENDITURE | FY2012 | FY2013 | FY2014 |
|---|---|---|---|
| Exempt Products/Services | 1,459.0 | 1,511.1 | 1,573.3 |
| item | description | amount |
|---|---|---|
| Exempt Products/Services | 1,573.3 | |
| 3.101 |
Exemption for Food
Food for human consumption is exempt from sales tax, including food purchased with federal food stamps. The exemption does not cover meals served in restaurants and similar establishments. Meals are taxed under the sales tax at a rate of 6.25%. Origin: M.G.L. c. 64H, S. 6(h) and (kk) Estimate: $714.5 |
714.5 |
| 3.102 |
Exemption for Certain Food and Beverages Sold in Restaurants
Although generally food and beverages sold in restaurants are taxed, there are certain exceptions. These are: a) food sold by weight, measure, count, or in unopened original containers or packages (for example, milk, meat, bread); b) beverages in unopened original containers which have a capacity of at least 26 fluid ounces; and c) bakery products sold in units of six or more. Origin: M.G.L. c. 64H, S. 6(h) Estimate: N.A. |
N.A. |
| 3.103 |
Exemption for Clothing
Sales of clothing or footwear up to $175 per item are exempt from sales tax. The exemption does not include special clothing or footwear designed for athletic or protective uses and not normally worn except for these uses. Origin: M.G.L. c. 64H, S. 6(k) Estimate: $283.4 |
283.4 |
| 3.104 |
Exemption for Medical and Dental Supplies and Devices
Medical and dental supplies and devices, such as prescription drugs, oxygen, blood, artificial limbs and eyeglasses, are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(l) and (z) Estimate: $477.1 |
477.1 |
| 3.105 |
Exemption for Water
Sales and service of water are exempt from sales tax. Comment: This estimate excludes sales of bottled water, which are included under item 3.101. Origin: M.G.L. c. 64H, S. 6(i) Estimate: $49.8 |
49.8 |
| 3.106 |
Exemption for Newspapers and Magazines
Newspapers and magazines are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(m) Estimate: $36.0 |
36.0 |
| 3.107 |
Exemption for the American Flag
The American flag is exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(w) Estimate: N.A. |
N.A. |
| 3.108 |
Exemption for Certain Precious Metals
Sales valued at $1,000 or more of the following precious metals are exempt from the sales tax: rare coins of numismatic value; gold or silver bullion or coins; and gold or silver tender of any nation which is traded and sold according to its value as precious metal. Fabricated precious metals that have been processed or manufactured for industrial, professional, or artistic use do not qualify for the exemption. Origin: M.G.L. c. 64H, S. 6(ll) Estimate: N.A. |
N.A. |
| 3.109 |
Exemption for Cement Mixers
Concrete mixing units mounted on the back of trucks are exempt from sales tax. Spare parts for such units are also exempt. The truck chassis is subject to sales tax. Origin: M.G.L. c. 64H, S. 6(y) Estimate: N.A. |
N.A. |
| 3.112 |
Exemption for Aircraft & Aircraft Parts
Airplanes, helicopters, balloons and other aircraft are exempt from sales tax. Also exempt are parts used exclusively for the repair of aircraft. Origin: M.G.L. c. 64H, S. 6(uu) and (vv) Estimate: $12.4 |
12.4 |
| 3.113 |
Exemption for Breast Pumps
Physician-prescribed, medically necessary breast pumps are exempt from sales tax. Origin: M.G.L. c. 64H, S. 6(l) Estimate: included in 3.104 |
included in 3.104 |
Key:
| ORIGIN | |
| M.G.L. | Massachusetts General Laws |
|---|---|
| ESTIMATES | All estimates are in $ millions. |
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