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Sales Tax - All Detail
TAX EXPENDITURE | FY2013 |
FY2014 |
FY2015 |
FY2016 |
FY2017 |
---|---|---|---|---|---|
3.000 - Exempt Entities | 397.2 | 407.6 | 426.6 | 450.2 | 477.4 |
3.100 - Exempt Products/Services | 1,460.2 | 1,494.2 | 1,515.0 | 1,554.9 | 1,617.5 |
3.200 - Exempt, Taxed Under Another Excise | 836.4 | 829.5 | 760.9 | 847.0 | 766.5 |
3.300 - Exempt Component of a Product or Consumed in Production | 834.0 | 843.0 | 855.7 | 867.3 | 880.1 |
3.400 - Exemptions for Specified Uses of Products/Services | 922.8 | 965.1 | 1,020.3 | 1,015.0 | 1,059.4 |
3.600 - Miscellaneous Exemptions | 134.6 | 145.6 | 147.9 | 152.1 | 157.4 |
TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
---|---|---|---|---|---|
Exempt Entities | 397.2 | 407.6 | 426.6 | 450.2 | 477.4 |
View tax item language
item | description | amount |
---|---|---|
Exempt Entities | 477.4 | |
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 | 477.0 |
3.004 | Exemption for Sales of Tangible Personal Property to Motion Picture Production Companies | 0.3 |
3.005 | Exemption for Sales of Certain Tangible Personal Property Purchased for a Certified Life Sciences Company | 0.1 |
TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
---|---|---|---|---|---|
Exempt Products/Services | 1,460.2 | 1,494.2 | 1,515.0 | 1,554.9 | 1,617.5 |
View tax item language
item | description | amount |
---|---|---|
Exempt Products/Services | 1,617.5 | |
3.101 | Exemption for Food | 716.4 |
3.102 | Exemption for Certain Food and Beverages Sold in Restaurants | N.A. |
3.103 | Exemption for Clothing | 288.6 |
3.104 | Exemption for Medical and Dental Supplies and Devices | 502.0 |
3.105 | Exemption for Water | 57.1 |
3.106 | Exemption for Newspapers and Magazines | 35.5 |
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 | 17.8 |
3.113 | Exemption for Breast Pumps | included in 3.104 |
TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
---|---|---|---|---|---|
Exempt, Taxed Under Another Excise | 836.4 | 829.5 | 760.9 | 847.0 | 766.5 |
View tax item language
item | description | amount |
---|---|---|
Exempt, Taxed Under Another Excise | 766.5 | |
3.201 | Exemption for Alcoholic Beverages | 119.3 |
3.202 | Exemption for Motor Fuels | 647.2 |
TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
---|---|---|---|---|---|
Exempt Component of a Product or Consumed in Production | 834.0 | 843.0 | 855.7 | 867.3 | 880.1 |
View tax item language
item | description | amount |
---|---|---|
Exempt Component of a Product or Consumed in Production | 880.1 | |
3.301 | Exemption for Items Used in Making Clothing | N.A. |
3.302 | Exemption for Materials, Tools, Fuels and Machinery Used in Manufacturing | 627.4 |
3.303 | Exemption for Materials, Tools, Fuels and Machinery Used in Research and Development | 81.2 |
3.304 | Exemption for Materials, Tools, Fuels, and Machinery Used in Furnishing Power | 80.1 |
3.306 | Exemption for Materials, Tools, Fuels, and Machinery Used in Newspaper Printing | 61.4 |
3.308 | Exemption for Materials, Tools, Fuels, and Machinery Used in Agricultural Production | 17.7 |
3.309 | Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing | 12.2 |
3.310 | Exemption for Materials, Tools, Fuels and Machinery Used in Commercial Radio and TV Broadcasting | N.A. |
TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
---|---|---|---|---|---|
Exemptions for Specified Uses of Products/Services | 922.8 | 965.1 | 1,020.3 | 1,015.0 | 1,059.4 |
View tax item language
item | description | amount |
---|---|---|
Exemptions for Specified Uses of Products/Services | 1,059.4 | |
3.401 | Exemption for Electricity | 357.0 |
3.402 | Exemption for Fuel Used for Heating Purposes | 61.3 |
3.403 | Exemption for Piped and Bottled Gas | 177.3 |
3.404 | Exemption for Steam | 14.4 |
3.405 | Exemption for Certain Energy Conservation Equipment | N.A. |
3.406 | Exemption for Funeral Items | 13.3 |
3.407 | Exemption for a Motor Vehicle for a Paraplegic | 1.3 |
3.408 | Exemption for Textbooks | 52.0 |
3.409 | Exemption for Books Used for Religious Worship | N.A. |
3.410 | Exemption for Containers | 193.9 |
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 | 144.9 |
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 | 43.4 |
3.420 | Exemption for Sales of Certain New or Used Buses | N.A. |
3.421 | Exemption for Films | N.A. |
TAX EXPENDITURE | FY2013 | FY2014 | FY2015 | FY2016 | FY2017 |
---|---|---|---|---|---|
Miscellaneous Exemptions | 134.6 | 145.6 | 147.9 | 152.1 | 157.4 |
View tax item language
item | description | amount |
---|---|---|
Miscellaneous Exemptions | 157.4 | |
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 | 12.1 |
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 | 1.6 |
3.606 | Exemption for Trade-in Allowances for Motor Vehicles and Trailers | 127.9 |
3.607 | Exemption for Publications of Tax-Exempt Organizations | 15.7 |
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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