Governor Deval Patrick's Budget Recommendation - House 1 Fiscal Year 2010

Governor's Budget Recommendation FY 2010

3.601 -Exemption for Casual or Isolated Sales


Item DescriptionFY2008 FY2009 FY2010
3.601 Exemption for Casual or Isolated Sales
Casual or isolated sales (sales by private parties) are exempt from sales tax, except casual sales of motor vehicles, trailers, and boats. Sales of these listed items are exempt only when they are between family members.

Origin:  M.G.L. c. 64H, S. 6(c) and M.G.L. c. 64I, S. 7(b)
Estimate:  N.A.
N.A. N.A. N.A.

Key:

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


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