Governor Deval Patrick's Budget Recommendation - House 2 Fiscal Year 2015

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Sales Tax - All Detail

Fiscal Year 2015 Sales Tax (in Millions)
TAX EXPENDITURE
FY2011
FY2012
FY2013
FY2014
FY2015
3.000 - Exempt Entities 387.7 396.1 407.6 424.1 450.7
3.100 - Exempt Products/Services 1,409.9 1,446.1 1,469.1 1,509.4 1,562.5
3.200 - Exempt, Taxed Under Another Excise 684.1 839.2 836.3 817.8 840.6
3.300 - Exempt Component of a Product or Consumed in Production 855.0 853.3 849.0 856.5 868.3
3.400 - Exemptions for Specified Uses of Products/Services 893.4 924.0 910.2 940.4 972.7
3.600 - Miscellaneous Exemptions 115.4 131.1 134.6 138.5 142.9

 

Fiscal Year 2015 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013 FY2014 FY2015
Exempt Entities 387.7 396.1 407.6 424.1 450.7

View tax item language

item description amount
Exempt Entities 450.7
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 450.4
3.004 Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies 0.1
3.005 Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company 0.2

 

Fiscal Year 2015 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013 FY2014 FY2015
Exempt Products/Services 1,409.9 1,446.1 1,469.1 1,509.4 1,562.5

View tax item language

item description amount
Exempt Products/Services 1,562.5
3.101 Exemption for Food 700.7
3.102 Exemption for Certain Food and Beverages Sold in Restaurants N.A.
3.103 Exemption for Clothing 271.2
3.104 Exemption for Medical and Dental Supplies and Devices 485.7
3.105 Exemption for Water 54.5
3.106 Exemption for Newspapers and Magazines 35.7
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 14.6
3.113 Exemption for Breast Pumps included in 3.104

 

Fiscal Year 2015 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013 FY2014 FY2015
Exempt, Taxed Under Another Excise 684.1 839.2 836.3 817.8 840.6

View tax item language

item description amount
Exempt, Taxed Under Another Excise 840.6
3.201 Exemption for Alcoholic Beverages 116.8
3.202 Exemption for Motor Fuels 723.7
3.203 Exemption for Hotel/Motel Rooms $0.0

 

Fiscal Year 2015 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013 FY2014 FY2015
Exempt Component of a Product or Consumed in Production 855.0 853.3 849.0 856.5 868.3

View tax item language

item description amount
Exempt Component of a Product or Consumed in Production 868.3
3.301 Exemption for Items Used in Making Clothing $0.0
3.302 Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing 621.2
3.303 Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development 72.6
3.304 Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power 79.7
3.306 Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing 65.4
3.308 Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production 15.1
3.309 Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing 14.4
3.310 Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting N.A.

 

Fiscal Year 2015 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013 FY2014 FY2015
Exemptions for Specified Uses of Products/Services 893.4 924.0 910.2 940.4 972.7

View tax item language

item description amount
Exemptions for Specified Uses of Products/Services 972.7
3.401 Exemption for Electricity 325.6
3.402 Exemption for Fuel Used for Heating Purposes 83.0
3.403 Exemption for Piped and Bottled Gas 145.8
3.404 Exemption for Steam 14.4
3.405 Exemption for Certain Energy Conservation Equipment N.A.
3.406 Exemption for Funeral Items 13.1
3.407 Exemption for a Motor Vehicle for a Paraplegic 1.3
3.408 Exemption for Textbooks 49.8
3.409 Exemption for Books Used for Religious Worship N.A.
3.410 Exemption for Containers 170.0
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 113.4
3.417 Exemption for Commuter Boats N.A.
3.418 Exemption for Fuels, Supplies and Repairs for Vessels Engaged in Interstate or Foreign Commerce 0.7
3.419 Exemption for Fuel Used in Operating Aircraft and Railroads 55.7
3.420 Exemption for Sales of Certain New or Used Buses N.A.
3.421 Exemption for Films N.A.

 

Fiscal Year 2015 Resource Summary (in Millions)
TAX EXPENDITURE FY2011 FY2012 FY2013 FY2014 FY2015
Miscellaneous Exemptions 115.4 131.1 134.6 138.5 142.9

View tax item language

item description amount
Miscellaneous Exemptions 142.9
3.601 Exemption for Casual or Isolated Sales $0.0
3.602 Exemption for Vending Machine Sales N.A.
3.603 Exemption for Certain Meals 11.9
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 1.2
3.606 Exemption for Trade-in Allowances for Motor Vehicles and Trailers 114.9
3.607 Exemption for Publications of Tax-Exempt Organizations 15.0
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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