3.105 -Exemption for Water

Item	Description	FY2009	FY2010	FY2011
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. This estimate excludes sales of bottled water, which are included under item 3.101. Origin: M.G.L. c. 64H, S. 6(i) Estimate: $42.7	33.1	40.2	42.7

Key:

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