Exempt Entities

Fiscal Year 2010 Resource Summary (in Millions)
TAX EXPENDITURE	FY2008	FY2009	FY2010
Exempt Entities	198.1	204.3	206.9

item	description	amount
Exempt Entities		206.9
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. 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: $206.0	206.0
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: $1.0	1.0

Key:

ORIGIN
M.G.L.	Massachusetts General Laws
ESTIMATES	All estimates are in $ millions.